Goodwill and Other Intangible Assets

6 Months Ended

Mar. 31, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

NOTE 5: GOODWILL AND OTHER INTANGIBLE ASSETS

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



	March 31,				September 30,
	2013		2012		2012
	(in thousands)
Pawn licenses	$	8,836	$	8,836	$	8,836
Trade name	9,772		7,097		9,845
Domain name	215		—		—
Goodwill	432,124		324,281		374,663
Total	$	450,947	$	340,214	$	393,344

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



	U.S. & Canada			Latin America		Other International			Consolidated
	(in thousands)
Balances at September 30, 2012	$	224,306		$	110,401	$	39,956		$	374,663
Acquisitions	53,033			2,221		—			55,254
Effect of foreign currency translation changes	(1		)	4,578		(2,370		)	2,207
Balances at March 31, 2013	$	277,338		$	117,200	$	37,586		$	432,124



	U.S. & Canada			Latin America		Other International		Consolidated
	(in thousands)
Balances at September 30, 2011	$	163,897		$	9,309	$	—	$	173,206
Acquisitions	50,001			99,486		—		149,487
Effect of foreign currency translation changes	(1		)	1,589		—		1,588
Balances at March 31, 2012	$	213,897		$	110,384	$	—	$	324,281

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



	March 31,														September 30,
	2013							2012							2012
	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	$	1,741	$	(662	)	$	1,079	$	1,327	$	(533	)	$	794	$	1,457	$	(590	)	$	867
Non-compete agreements	4,600		(3,666		)	934		4,301		(2,877		)	1,424		4,504		(3,290		)	1,214
Favorable lease	1,159		(491		)	668		985		(381		)	604		1,159		(436		)	723
Franchise rights	1,571		(132		)	1,439		1,602		(67		)	1,535		1,625		(102		)	1,523
Deferred financing costs	11,182		(5,207		)	5,975		7,607		(2,493		)	5,114		10,584		(3,459		)	7,125
Contractual relationship	15,082		(1,920		)	13,162		14,504		(1,407		)	13,097		14,517		(1,075		)	13,442
Internally developed software	20,028		(895		)	19,133		—		—			—		1,344		(19		)	1,325
Other	325		(51		)	274		323		(20		)	303		321		(36		)	285
Total	$	55,688	$	(13,024	)	$	42,664	$	30,649	$	(7,778	)	$	22,871	$	35,511	$	(9,007	)	$	26,504

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 the related debt instruments. The following table presents the amount and classification of amortization recognized as expense in each of the periods presented:



	Three Months Ended March 31,				Six Months Ended March 31,
	2013		2012		2013		2012
	(in thousands)
Amortization expense	$	1,322	$	1,697	$	2,045	$	1,924
Operations expense	32		23		67		49
Interest expense	760		444		1,524		595
Total expense from the amortization of definite-lived intangible assets	$	2,114	$	2,164	$	3,636	$	2,568

The following table presents our estimate of future amortization expense for definite-lived intangible assets:



Fiscal Years Ended September 30,	Amortization expense		Operations expense		Interest expense
	(in thousands)
2013	$	2,676	$	67	$	1,636
2014	5,740		126		2,164
2015	5,452		113		1,108
2016	5,392		111		580
2017	5,304		111		487

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

- Definition

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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