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Investment in Unconsolidated Affiliate (Notes) | 3 Months Ended
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Dec. 31, 2014
Investment in Unconsolidated Affiliate [Abstract] |
Equity Method Investments Disclosure [Text Block] | Investment in Unconsolidated Affiliate During the year ended September 30, 2012, we invested $4.0 million to acquire an equity interest of approximately 28% in a joint venture (JV) related to the lease of our Lisle, Illinois campus facility. In connection with this investment, we do not possess a controlling financial interest as we do not hold a majority of the equity interest, nor do we have the power to make major decisions without approval from the other equity member. Therefore, we do not qualify as the primary beneficiary. Accordingly, this investment is accounted for under the equity method of accounting and is included in other assets in our condensed consolidated balance sheet. We recognize our proportionate share of the JV’s net income or loss during each accounting period as a change in our investment. Currently, the JV uses an interest rate cap to manage interest rate risk associated with its floating rate debt. This derivative instrument is designated as a cash flow hedge based on the nature of the risk being hedged. As such, the effective portion of the gain or loss on the derivative is initially reported as a component of the JV’s accumulated other comprehensive income or loss (AOCI), net of tax, and is subsequently reclassified into earnings when the hedged transaction affects earnings. Any ineffective portion of the gain or loss is recognized in the JV’s current earnings. Due to our equity method investment in the JV, when the JV reports a current year component of other comprehensive income (OCI), we, as an investor, likewise adjust our investment account for the change in investee equity. In addition, we adjust our OCI for our share of the JV’s currently reported OCI item. For the three months ended December 31, 2014, our share of the JV’s OCI was less than $0.1 million. Investment in unconsolidated affiliate consists of the following:
|  | December 31, 2014 |  | September 30, 2014
|  | Carrying Value |  | Ownership Percentage |  | Carrying Value |  | Ownership Percentage
Investment in unconsolidated affiliate |  | $ | 3,922 |  |  | 27.972 | % |  | $ | 3,903 |  |  | 27.972 | %
Investment in unconsolidated affiliate included the following activity during the period:
|  | Three Months Ended December 31,
|  | 2014 |  | 2013
Balance at beginning of period |  | $ | 3,903 |  |  | $ | 4,000 |
Equity in earnings of unconsolidated affiliate |  | 118 |  |  | 81 |
Return of capital contribution from unconsolidated affiliate |  | (110 | ) |  | — |
Equity interest in investee's unrealized gains on hedging derivatives, net of taxes |  | 11 |  |  | — |
Balance at end of period |  | $ | 3,922 |  |  | $ | 4,081 |

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- Definition The entire disclosure for equity method investments and joint ventures. Equity method investments are investments that give the investor the ability to exercise significant influence over the operating and financial policies of an investee. Joint ventures are entities owned and operated by a small group of businesses as a separate and specific business or project for the mutual benefit of the members of the group. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.12) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6382943&loc=d3e33918-111571 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 35 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=35687916&loc=d3e32787-111569 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 35 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=35687916&loc=d3e32847-111569 + Details
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