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Goodwill and Other Intangible Assets

15 Months Ended

Dec. 31, 2011

Goodwill and Other Intangible Assets [Abstract]

Goodwill and Other Intangible Assets

Note E: Goodwill and Other Intangible Assets

The following table presents the balance of each major class of indefinite-lived intangible asset at the specified dates:

		December 31,								September 30,
		2011				2010				2011
		(In thousands)
Pawn licenses		$	8,877			$	8,836			$	8,836
Trade name			4,870				4,870				4,870
Goodwill			212,475				128,181				173,206
Total		$	226,222			$	141,887			$	186,912

The following table presents the changes in the carrying value of goodwill, by segment, over the periods presented:

		U.S. Pawn Operations				Empeño Fácil				EZMONEY Operations				Consolidated
		(In thousands)
Balance at September 30, 2011		$	163,897			$	9,309			$	—			$	173,206
Acquisitions			39,610				—				32				39,642
Effect of foreign currency translation changes			—				(371	)			(2	)			(373	)
Balance at December 31, 2011		$	203,507			$	8,938			$	30			$	212,475
		U.S. Pawn Operations				Empeño Fácil				EZMONEY Operations				Consolidated
		(In thousands)
Balance at September 30, 2010		$	110,255			$	7,050			$	—			$	117,305
Acquisitions			10,793				—				—				10,793
Effect of foreign currency translation changes			—				83				—				83
Balance at December 31, 2010		$	121,048			$	7,133			$	—			$	128,181

The following table presents the gross carrying amount and accumulated amortization for each major class of definite-lived intangible asset at the specified dates:

		December 31,																								September 30,
		2011												2010												2011
		Carrying Amount				Accumulated Amortization				Net Book Value				Carrying Amount				Accumulated Amortization				Net Book Value				Carrying Amount				Accumulated Amortization				Net Book Value
		(In thousands)
Real estate finders’ fees		$	1,221			$	(500	)		$	721			$	1,029			$	(420	)		$	609			$	1,157			$	(479	)		$	678
Non-compete agreements			3,836				(2,574	)			1,262				3,216				(2,040	)			1,176				3,722				(2,459	)			1,263
Favorable lease			985				(353	)			632				644				(241	)			403				755				(322	)			433
Franchise rights			1,567				(49	)			1,518				—				—				—				1,547				(32	)			1,515
Deferred financing costs			2,411				(413	)			1,998				1,470				(1,083	)			387				2,411				(262	)			2,149
Contractual relationship			450				(25	)			425				—				—				—				—				—				—
Other			276				(11	)			265				46				(7	)			39				58				(12	)			46
Total		$	10,746			$	(3,925	)		$	6,821			$	6,405			$	(3,791	)		$	2,614			$	9,650			$	(3,566	)		$	6,084

The amortization of most definite lived intangible assets is recorded as amortization expense. The favorable lease asset and other intangibles are amortized to operations expense (rent expense) over the related lease terms. The deferred financing costs are amortized to interest expense over the life of our credit agreement.The following table presents the amount and classification of amortization recognized as expense in each of the periods presented:

		Three Months Ended
		December 31,
		2011				2010
		(In thousands)
Amortization Expense		$	227			$	212
Operations Expense			31				23
Interest Expense			151				100
Total expense from the amortization of definite-lived intangible assets		$	409			$	335

The following table presents our estimate of amortization expense for definite-lived intangible assets (in thousands):

Fiscal Years Ended September 30,		Amortization Expense				Operations Expense				Interest Expense
2012		$	768			$	133			$	599
2013			382				120				599
2014			279				107				599
2015			249				95				350
2016			203				93				—

As acquisitions and dispositions occur in the future, amortization expense may vary from these estimates.

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The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

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