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Intangible Assets (Tables)

9 Months Ended

Jun. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Finite-Lived Intangible Assets

The following table provides the gross carrying value, accumulated amortization, net book value and remaining useful life for those intangible assets that are subject to amortization as of June 30, 2023:

						Gross Carrying Value						Accumulated Amortization						Net Book Value						Weighted Average Remaining Useful Life (Years)
Accreditations and regulatory approvals						$	16,300					$	—					$	16,300					Indefinite
Trademarks, trade names and other						1,942						(597)						1,345						5.34
Curriculum						1,800						(297)						1,503						4.22
Total						$	20,042					$	(894)					$	19,148					4.75

The following table provides the gross carrying value, accumulated amortization, net book value and remaining useful life for those intangible assets that were subject to amortization as of June 30, 2022:

						Gross Carrying Value						Accumulated Amortization						Net Book Value						Weighted Average Remaining Useful Life (Years)
Accreditations and regulatory approvals - MIAT						$	12,800					$	—					$	12,800					Indefinite
Trademarks and trade names - MIAT						3,000						—						3,000						Indefinite
Curriculum - MIAT						400						(53)						347						4.33
Non-compete agreement and trade name						442						(345)						97						2.83
Total						$	16,642					$	(398)					$	16,244					3.99

Schedule of Indefinite-Lived Intangible Assets

The following table provides the gross carrying value, accumulated amortization, net book value and remaining useful life for those intangible assets that are subject to amortization as of June 30, 2023:

						Gross Carrying Value						Accumulated Amortization						Net Book Value						Weighted Average Remaining Useful Life (Years)
Accreditations and regulatory approvals						$	16,300					$	—					$	16,300					Indefinite
Trademarks, trade names and other						1,942						(597)						1,345						5.34
Curriculum						1,800						(297)						1,503						4.22
Total						$	20,042					$	(894)					$	19,148					4.75

The following table provides the gross carrying value, accumulated amortization, net book value and remaining useful life for those intangible assets that were subject to amortization as of June 30, 2022:

						Gross Carrying Value						Accumulated Amortization						Net Book Value						Weighted Average Remaining Useful Life (Years)
Accreditations and regulatory approvals - MIAT						$	12,800					$	—					$	12,800					Indefinite
Trademarks and trade names - MIAT						3,000						—						3,000						Indefinite
Curriculum - MIAT						400						(53)						347						4.33
Non-compete agreement and trade name						442						(345)						97						2.83
Total						$	16,642					$	(398)					$	16,244					3.99

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- References

No definition available.

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- Definition

Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482665/350-30-50-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482665/350-30-50-2

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- Definition

Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance and exist in perpetuity, by either major class or business segment.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 350
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482665/350-30-50-2

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b),(d)
-SubTopic 30
-Topic 350
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482665/350-30-50-3

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