XML 70 R14.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Goodwill and Other Intangible Assets | 12 Months Ended
--- | ---
Sep. 30, 2012
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and Other Intangible Assets | GOODWILL AND OTHER INTANGIBLE ASSETS The following table presents the balance of each major class of indefinite-lived intangible asset at the specified dates:
| September 30,
| 2012 |  | 2011
| (in thousands)
Pawn licenses | $ | 8,836 |  |  | $ | 8,836 |
Trade name | 9,845 |  |  | 4,870 |
Goodwill | 374,663 |  |  | 173,206 |
Total | $ | 393,344 |  |  | $ | 186,912 |
The following table presents the changes in the carrying value of goodwill, by segment, for the fiscal years ended September 30, 2012 and 2011:
| U.S, & |  | Latin |  | Other |  |
| Canada |  | America |  | International |  | Consolidated
|  |  | (in thousands) |  |
Balances at September 30, 2010 | $ | 110,255 |  |  | $ | 7,050 |  |  | $ | — |  |  | $ | 117,305 |
Acquisitions | 53,642 |  |  | 3,148 |  |  | — |  |  | 56,790 |
Effect of foreign currency translation changes | — |  |  | (889 | ) |  | — |  |  | (889 | )
Balances at September 30, 2011 | 163,897 |  |  | 9,309 |  |  | — |  |  | 173,206 |
Acquisitions | 60,409 |  |  | 99,486 |  |  | 39,338 |  |  | 199,233 |
Effect of foreign currency translation changes | — |  |  | 1,606 |  |  | 618 |  |  | 2,224 |
Balances at September 30, 2012 | $ | 224,306 |  |  | $ | 110,401 |  |  | $ | 39,956 |  |  | $ | 374,663 |
The following table presents the gross carrying amount and accumulated amortization for each major class of definite-lived intangible asset at the specified dates:
| September 30,
| 2012 |  | 2011
| Carrying Amount |  | Accumulated Amortization |  | Net Book Value |  | Carrying Amount |  | Accumulated Amortization |  | Net Book Value
|  |  |  |  | (in thousands) |  |  |  |
Real estate finders’ fees | $ | 1,457 |  |  | $ | (590 | ) |  | $ | 867 |  |  | $ | 1,157 |  |  | $ | (479 | ) |  | $ | 678 |
Non-compete agreements | 4,504 |  |  | (3,290 | ) |  | 1,214 |  |  | 3,722 |  |  | (2,459 | ) |  | 1,263 |
Favorable lease | 1,159 |  |  | (436 | ) |  | 723 |  |  | 755 |  |  | (322 | ) |  | 433 |
Franchise rights | 1,625 |  |  | (102 | ) |  | 1,523 |  |  | 1,547 |  |  | (32 | ) |  | 1,515 |
Deferred financing costs | 10,584 |  |  | (3,459 | ) |  | 7,125 |  |  | 2,411 |  |  | (262 | ) |  | 2,149 |
Contractual relationship | 14,517 |  |  | (1,075 | ) |  | 13,442 |  |  | — |  |  | — |  |  | — |
Internally developed software | 1,344 |  |  | (19 | ) |  | 1,325 |  |  | — |  |  | — |  |  | — |
Other | 321 |  |  | (36 | ) |  | 285 |  |  | 58 |  |  | (12 | ) |  | 46 |
Total | $ | 35,511 |  |  | $ | (9,007 | ) |  | $ | 26,504 |  |  | $ | 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:
| Fiscal Year Ended September 30,
| 2012 |  | 2011 |  | 2010
|  |  | (in thousands) |  |
Amortization expense in continuing operations | $ | 1,956 |  |  | $ | 834 |  |  | $ | 622 |
Amortization expense in discontinued operations | 23 |  |  | 21 |  |  | 9 |
Operations expense | 138 |  |  | 111 |  |  | 129 |
Interest expense | 2,478 |  |  | 615 |  |  | 403 |
Total expense from the amortization of definite-lived intangible assets | $ | 4,595 |  |  | $ | 1,581 |  |  | $ | 1,163 |
The following table presents our estimate of amortization expense for definite-lived intangible assets:
Fiscal Years Ended September 30, | Amortization Expense |  | Operations Expense |  | Interest Expense
|  |  | (in thousands) |  |
2013 | $ | 2,375 |  |  | $ | 136 |  |  | $ | 3,346 |
2014 | 2,200 |  |  | 125 |  |  | 1,869 |
2015 | 1,927 |  |  | 113 |  |  | 926 |
2016 | 1,869 |  |  | 111 |  |  | 984 |
2017 | 1,820 |  |  | 111 |  |  | — |
As acquisitions and dispositions occur in the future, amortization expense may vary from these estimates.

X
- Details
Name: | us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16323-109275 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13854-109267 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16373-109275 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16265-109275 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 42, 43, 44, 45, 46, 47 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration