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Goodwill and Other Intangible Assets (Tables) | 12 Months Ended
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Sep. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of indefinite-lived intangible assets | The following table presents the balance of each major class of indefinite-lived intangible assets:
| September 30,
| 2014 |  | 2013
|  |  | As Restated (See Note 2)
| (in thousands)
Pawn licenses | $ | 8,836 |  |  | $ | 8,836 |
Trade name | 6,990 |  |  | 8,191 |
Domain name | 13 |  |  | 215 |
Total | $ | 15,839 |  |  | $ | 17,242 |
Changes in the carrying value of goodwill, by segment | The following table presents the changes in the carrying value of goodwill, by segment, during 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 | 54,133 |  |  | 2,282 |  |  | — |  |  | 56,415 |
Measurement period adjustment* | 4,792 |  |  | — |  |  | — |  |  | 4,792 |
Goodwill impairment | (32 | ) |  | — |  |  | — |  |  | (32 | )
Effect of foreign currency translation changes | — |  |  | (2,474 | ) |  | (64 | ) |  | (2,538 | )
Balances at September 30, 2013 | $ | 283,199 |  |  | $ | 110,209 |  |  | $ | 39,892 |  |  | $ | 433,300 |
Goodwill impairment | (44,020 | ) |  | — |  |  | (40,138 | ) |  | (84,158 | )
Effect of foreign currency translation changes | — |  |  | (2,811 | ) |  | 246 |  |  | (2,565 | )
Balances at September 30, 2014 | $ | 239,179 |  |  | $ | 107,398 |  |  | $ | — |  |  | $ | 346,577 |
*Measurement period adjustment related to Go Cash acquisition. See Note 4 for details.
Schedule of definite-lived intangible assets | The following table presents the gross carrying amount and accumulated amortization for each major class of definite-lived intangible assets:
| September 30,
| 2014 |  | 2013
| Carrying Amount |  | Accumulated Amortization |  | Net Book Value |  | Carrying Amount |  | Accumulated Amortization |  | Net Book Value
| As Restated (See Note 2)
| (in thousands)
Real estate finders’ fees | $ | 1,500 |  |  | $ | (713 | ) |  | $ | 787 |  |  | $ | 1,496 |  |  | $ | (594 | ) |  | $ | 902 |
Non-compete agreements | 3,823 |  |  | (3,432 | ) |  | 391 |  |  | 4,070 |  |  | (3,397 | ) |  | 673 |
Favorable lease | 1,001 |  |  | (484 | ) |  | 517 |  |  | 1,001 |  |  | (387 | ) |  | 614 |
Franchise rights | 1,432 |  |  | (210 | ) |  | 1,222 |  |  | 1,551 |  |  | (163 | ) |  | 1,388 |
Contractual relationship | 17,640 |  |  | (4,418 | ) |  | 13,222 |  |  | 19,805 |  |  | (2,580 | ) |  | 17,225 |
Internally developed software | 23,851 |  |  | (5,092 | ) |  | 18,759 |  |  | 26,153 |  |  | (4,065 | ) |  | 22,088 |
Deferred financing costs | 19,236 |  |  | (4,093 | ) |  | 15,143 |  |  | 11,647 |  |  | (6,614 | ) |  | 5,033 |
Other | 547 |  |  | (341 | ) |  | 206 |  |  | 541 |  |  | (315 | ) |  | 226 |
Total | $ | 69,030 |  |  | $ | (18,783 | ) |  | $ | 50,247 |  |  | $ | 66,264 |  |  | $ | (18,115 | ) |  | $ | 48,149 |
Classification of amortization recognized as expense | The following table presents the amount and classification of amortization recognized as expense in each of the periods presented:
| Fiscal Year Ended September 30,
| 2014 |  | 2013 |  | 2012
| (in thousands)
Amortization expense in continuing operations | $ | 5,475 |  |  | $ | 3,485 |  |  | $ | 1,956 |
Amortization expense in discontinued operations | 1,818 |  |  | 1,776 |  |  | 23 |
Operations expense | 111 |  |  | 108 |  |  | 138 |
Interest expense | 5,137 |  |  | $ | 3,208 |  |  | 2,478 |
Total expense from the amortization of definite-lived intangible assets | $ | 12,541 |  |  | $ | 8,577 |  |  | $ | 4,595 |
Estimate of the amount and classification of amortization expense for definite-lived intangible assets | The following table presents our estimate of future amortization expense for definite-lived intangible assets:
Fiscal Year Ended September 30, |  | Amortization expense |  | Operations expense |  | Interest expense
|  | (in thousands)
2015 |  | $ | 6,024 |  |  | $ | 109 |  |  | $ | 2,460 |
2016 |  | 5,577 |  |  | 106 |  |  | 1,483 |
2017 |  | 5,333 |  |  | 106 |  |  | 865 |
2018 |  | 4,354 |  |  | 106 |  |  | 701 |
2019 |  | 3,653 |  |  | 78 |  |  | 212 |

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