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Leases (Tables) | 9 Months Ended
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Jun. 30, 2022
Leases [Abstract] |
Schedule of Lease Expense | The components of lease expense during the three and nine months ended June 30, 2022 and 2021 were as follows:
|  | Three Months Ended June 30, |  | Nine Months Ended June 30,
Lease Expense |  | 2022 |  | 2021 |  | 2022 |  | 2021
Operating lease expense(1) |  | $ | 4,990 |  |  | $ | 5,547 |  |  | $ | 17,724 |  |  | $ | 17,137 |
Finance lease expense: |  |  |  |  |  |  |  |
Amortization of leased assets |  | 18 |  |  | 32 |  |  | 54 |  |  | 97 |
Interest on lease liabilities |  | 1 |  |  | 2 |  |  | 2 |  |  | 5 |
Variable lease expense |  | 1,586 |  |  | 947 |  |  | 4,059 |  |  | 2,804 |
Sublease income |  | (32) |  |  | (119) |  |  | (122) |  |  | (365) |
Total net lease expense |  | $ | 6,563 |  |  | $ | 6,409 |  |  | $ | 21,717 |  |  | $ | 19,678 |
(1) Excludes the expense for short-term leases not accounted for under ASC 842, which was not significant for the three and nine months ended June 30, 2022 and 2021.
Schedule of Supplemental Information | Supplemental balance sheet, cash flow and other information related to our leases was as follows (in thousands, except lease term and discount rate):
Leases |  | Classification |  | June 30, 2022 |  | September 30, 2021
Assets: |  |  |  |  |  |
Operating lease assets |  | Right-of-use assets for operating leases(1) |  | $ | 139,881 |  |  | $ | 159,075 |
Finance lease assets |  | Property and equipment, net(2) |  | 40 |  |  | 94 |
Total leased assets |  |  |  | $ | 139,921 |  |  | $ | 159,169 |
Liabilities: |  |  |  |  |  |
Current |  |  |  |  |  |
Operating lease liabilities |  | Operating lease liability, current portion(1) |  | $ | 13,197 |  |  | $ | 14,075 |
Finance lease liabilities |  | Long-term debt, current portion |  | 42 |  |  | 73 |
Noncurrent |  |  |  |  |  |
Operating lease liabilities |  | Operating lease liability(1) |  | 136,824 |  |  | 153,228 |
Finance lease liabilities |  | Long-term debt |  | — |  |  | 23 |
Total lease liabilities |  |  |  | $ | 150,063 |  |  | $ | 167,399 |
(1) As noted above, during the nine months ended June 30, 2022, our right-of-use assets and operating lease liability decreased due to the purchase of the Lisle Campus and the settlement of the existing lease. (2) Finance lease assets are recorded net of accumulated amortization of $0.2 million and $0.1 million as of June 30, 2022 and September 30, 2021, respectively.
Lease Term and Discount Rate |  | June 30, 2022 |  | September 30, 2021
Weighted-average remaining lease term (in years): |  |  |  |
Operating leases |  | 9.15 |  | 9.37
Finance leases |  | 0.57 |  | 1.32
Weighted average discount rate: |  |  |  |
Operating leases |  | 3.92 | % |  | 4.31 | %
Finance leases |  | 3.08 | % |  | 3.08 | %
|  | Nine Months Ended June 30,
Supplemental Disclosure of Cash Flow Information and Other Information |  | 2022 |  | 2021
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |
Operating cash flows from operating leases |  | $ | 9,174 |  |  | $ | 13,546 |
Financing cash flows from finance leases |  | 55 |  |  | 96 |
Non-cash activity related to lease liabilities: |  |  |  |
Lease assets obtained in exchange for new operating lease liabilities (1) |  | $ | 7,899 |  |  | $ | 14,789 |
(1) Excludes the operating leases recorded for the MIAT acquisition discussed in Note 4.
Schedule Operating Lease Liabilities Maturities | Maturities of lease liabilities were as follows:
|  | As of June 30, 2022
Years ending September 30, |  | Operating Leases |  | Finance Leases
Remainder of 2022 |  | $ | 2,214 |  |  | $ | 19 |
2023 |  | 19,853 |  |  | 23 |
2024 |  | 19,656 |  |  | — |
2025 |  | 19,917 |  |  | — |
2026 |  | 19,674 |  |  | — |
2027 and thereafter |  | 97,238 |  |  | — |
Total lease payments |  | 178,552 |  |  | 42 |
Less: interest |  | (28,531) |  |  | — |
Present value of lease liabilities |  | 150,021 |  |  | 42 |
Less: current lease liabilities |  | (13,197) |  |  | (42) |
Long-term lease liabilities |  | $ | 136,824 |  |  | $ | — |
Schedule of Finance Lease Liabilities Maturities | Maturities of lease liabilities were as follows:
|  | As of June 30, 2022
Years ending September 30, |  | Operating Leases |  | Finance Leases
Remainder of 2022 |  | $ | 2,214 |  |  | $ | 19 |
2023 |  | 19,853 |  |  | 23 |
2024 |  | 19,656 |  |  | — |
2025 |  | 19,917 |  |  | — |
2026 |  | 19,674 |  |  | — |
2027 and thereafter |  | 97,238 |  |  | — |
Total lease payments |  | 178,552 |  |  | 42 |
Less: interest |  | (28,531) |  |  | — |
Present value of lease liabilities |  | 150,021 |  |  | 42 |
Less: current lease liabilities |  | (13,197) |  |  | (42) |
Long-term lease liabilities |  | $ | 136,824 |  |  | $ | — |

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- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -URI https://asc.fasb.org/extlink&oid=128292326&loc=SL77918686-209980 + Details
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- Definition Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=128292326&loc=SL77918701-209980 + Details
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