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Property and Equipment, net | 3 Months Ended
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Dec. 31, 2014
Property, Plant and Equipment [Abstract] |
Property and Equipment, net | Property and Equipment, net Property and equipment, net consisted of the following:
|  | Depreciable Lives (in years) |  | December 31, 2014 |  | September 30, 2014
Land |  | — |  | $ | 1,456 |  |  | $ | 1,456 |
Building and building improvements |  | 35 |  | 50,360 |  |  | 50,306 |
Leasehold improvements |  | 1-28 |  | 43,664 |  |  | 38,906 |
Training equipment |  | 3-10 |  | 86,258 |  |  | 85,673 |
Office and computer equipment |  | 3-10 |  | 37,740 |  |  | 37,271 |
Software developed for internal use |  | 3-5 |  | 11,874 |  |  | 11,888 |
Curriculum development |  | 5 |  | 18,716 |  |  | 18,716 |
Vehicles |  | 5 |  | 1,217 |  |  | 1,207 |
Construction in progress |  | — |  | 6,543 |  |  | 10,746 |
|  |  |  | 257,828 |  |  | 256,169 |
Less accumulated depreciation and amortization |  |  |  | (154,172 | ) |  | (149,242 | )
|  |  |  | $ | 103,656 |  |  | $ | 106,927 |
At December 31, 2014, construction in progress included $3.3 million related primarily to the design and construction of our Long Beach, California campus. The following amounts, which are included in the above table, represent assets financed by financing obligations:
|  | December 31, 2014 |  | September 30, 2014
Buildings and building improvements |  | $ | 33,500 |  |  | $ | 33,500 |
Construction in progress |  | — |  |  | 4,638 |
Assets financed by financing obligations, gross |  | 33,500 |  |  | 38,138 |
Less accumulated depreciation and amortization |  | (2,016 | ) |  | (1,551 | )
Assets financed by financing obligations, net |  | $ | 31,484 |  |  | $ | 36,587 |
As previously disclosed, in 2014 we entered into amended lease agreements for certain buildings on our Orlando, Florida campus, which extended the lease terms to August 31, 2022 and modified the scheduled rental payments. Additionally, one of the amendments included a provision which allowed us to expand the square footage at one building by approximately 13,500 square feet. Construction occurred during June through October 2014. For accounting purposes, we were considered the owner during the construction period, and during that period, the existing building and the addition were considered one unit of account. Accordingly, as of September 30, 2014, we recorded the existing building and a corresponding short-term financing obligation of approximately $4.6 million on our condensed consolidated balance sheet. The facility was placed into service effective November 1, 2014. We determined that we do not have continuing involvement after the construction period was complete, and that the lease will be accounted for as an operating lease. Accordingly, the asset and the corresponding short-term financing obligation were derecognized from our December 31, 2014 condensed consolidated balance sheet.

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- Definition The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2921-110230 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13-14) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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