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Allowance for Losses and Credit Quality of Consumer Loans (Tables) | 9 Months Ended
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Jun. 30, 2016
Receivables [Abstract] |
Allowance for credit losses and recorded investment in financing receivables | The following table presents changes in the allowance for credit losses, as well as the recorded investment in our financing receivables by portfolio segment for the periods presented and excludes items such as non-sufficient funds fees, repossession fees, auction fees and interest:
Description |  | Allowance Balance at Beginning of Period |  | Charge-offs |  | Recoveries |  | Provision (Benefit) |  | Translation Adjustment |  | Allowance Balance at End of Period (a) |  | Financing Receivable at End of Period (a)
|  | (in thousands)
Unsecured short-term consumer loans: (b) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Three Months Ended June 30, 2016 |  | $ | 8,459 |  |  | $ | (928 | ) |  | $ | 653 |  |  | $ | 249 |  |  | $ | (639 | ) |  | $ | 7,794 |  |  | $ | 9,946 |
Three Months Ended June 30, 2015 |  | 12,217 |  |  | (7,159 | ) |  | 3,160 |  |  | 4,129 |  |  | 593 |  |  | 12,940 |  |  | 29,214 |
Nine Months Ended June 30, 2016 |  | 11,498 |  |  | (5,157 | ) |  | 2,862 |  |  | (251 | ) |  | (1,158 | ) |  | 7,794 |  |  | 9,946 |
Nine Months Ended June 30, 2015 |  | 14,645 |  |  | (23,239 | ) |  | 9,946 |  |  | 11,987 |  |  | (399 | ) |  | 12,940 |  |  | 29,214 |
Secured short-term consumer loans: (c) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Three Months Ended June 30, 2016 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Three Months Ended June 30, 2015 |  | 816 |  |  | (9,983 | ) |  | 9,135 |  |  | 752 |  |  | — |  |  | 720 |  |  | 5,464 |
Nine Months Ended June 30, 2016 |  | 2,004 |  |  | (2,229 | ) |  | 436 |  |  | (211 | ) |  | — |  |  | — |  |  | — |
Nine Months Ended June 30, 2015 |  | 1,049 |  |  | (37,375 | ) |  | 33,872 |  |  | 3,174 |  |  | — |  |  | 720 |  |  | 5,464 |
Unsecured long-term consumer loans: (a) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Three Months Ended June 30, 2016 |  | $ | 69,599 |  |  | $ | (1,021 | ) |  | $ | — |  |  | $ | 5,951 |  |  | $ | (4,780 | ) |  | $ | 69,749 |  |  | $ | 141,158 |
Three Months Ended June 30, 2015 |  | 44,721 |  |  | (2,894 | ) |  | 255 |  |  | 2,855 |  |  | (1,228 | ) |  | 43,709 |  |  | 163,167 |
Nine Months Ended June 30, 2016 |  | 50,645 |  |  | (2,234 | ) |  | — |  |  | 26,185 |  |  | (4,847 | ) |  | 69,749 |  |  | 141,158 |
Nine Months Ended June 30, 2015 |  | 38,087 |  |  | (3,162 | ) |  | 255 |  |  | 14,518 |  |  | (5,989 | ) |  | 43,709 |  |  | 163,167 |
(a) | These amounts are included in "Current assets held for sale" and "Non-current assets held for sale" in our condensed consolidated balance sheets and pertain to Grupo Finmart consumer loans. See Note 2 for further detail on discontinued operations.
(b) | No aging allowance disclosure provided for these amounts as our policy is to charge-off all amounts on the first day after the due date. These amounts primarily include activity pertaining to our Canadian operations in the Other International segment and are included in "Prepaid expenses and other current assets" in our condensed consolidated balance sheets.
(c) | As a result of our discontinuance of USFS, our secured short-term consumer loan balance was reduced to zero as of December 31, 2015. As such, no further aging allowance disclosure has been provided for these amounts. See Note 2 for further detail on discontinued operations. These amounts are included in "Prepaid expenses and other current assets" in our condensed consolidated balance sheets.
Aging analysis of past due financing receivables | The following table presents an aging analysis of past due financing receivables held by Grupo Finmart and included in "Current assets held for sale" and "Non-current assets held for sale" in our condensed consolidated balance sheets:
| Days Past Due |  | Total Past Due |  | Current Receivable |  | Translation Adjustment |  | Total Financing Receivable |  | Allowance Balance |  | Recorded Investment > 90 Days Accruing
| 1-30 |  | 31-60 |  | 61-90 |  | >90 |  |  |  |  |  |
| (in thousands)
Unsecured long-term consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |
June 30, 2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing loans | $ | 4,083 |  |  | $ | 1,705 |  |  | $ | 1,591 |  |  | $ | 2,723 |  |  | $ | 10,102 |  |  | $ | 65,066 |  |  | $ | — |  |  | $ | 75,168 |  |  | $ | 3,759 |  |  | $ | 2,723 |
Non-performing loans | 841 |  |  | 683 |  |  | 918 |  |  | 61,051 |  |  | 63,493 |  |  | 2,497 |  |  | — |  |  | 65,990 |  |  | 65,990 |  |  | — |
| $ | 4,924 |  |  | $ | 2,388 |  |  | $ | 2,509 |  |  | $ | 63,774 |  |  | $ | 73,595 |  |  | $ | 67,563 |  |  | $ | — |  |  | $ | 141,158 |  |  | $ | 69,749 |  |  | $ | 2,723 |
June 30, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing loans | $ | 10,448 |  |  | $ | 6,038 |  |  | $ | 2,627 |  |  | $ | 3,689 |  |  | $ | 22,802 |  |  | $ | 102,072 |  |  | $ | 828 |  |  | $ | 125,702 |  |  | $ | 6,244 |  |  | $ | 3,689 |
Non-performing loans | 485 |  |  | 484 |  |  | 825 |  |  | 34,006 |  |  | 35,800 |  |  | 1,665 |  |  | — |  |  | 37,465 |  |  | 37,465 |  |  | — |
| $ | 10,933 |  |  | $ | 6,522 |  |  | $ | 3,452 |  |  | $ | 37,695 |  |  | $ | 58,602 |  |  | $ | 103,737 |  |  | $ | 828 |  |  | $ | 163,167 |  |  | $ | 43,709 |  |  | $ | 3,689 |
September 30, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing loans | $ | 6,783 |  |  | $ | 6,179 |  |  | $ | 6,776 |  |  | $ | 5,766 |  |  | $ | 25,504 |  |  | $ | 87,272 |  |  | $ | — |  |  | $ | 112,776 |  |  | $ | 5,128 |  |  | $ | 5,766 |
Non-performing loans | 553 |  |  | 701 |  |  | 613 |  |  | 41,670 |  |  | 43,537 |  |  | 1,980 |  |  | — |  |  | 45,517 |  |  | 45,517 |  |  | — |
| $ | 7,336 |  |  | $ | 6,880 |  |  | $ | 7,389 |  |  | $ | 47,436 |  |  | $ | 69,041 |  |  | $ | 89,252 |  |  | $ | — |  |  | $ | 158,293 |  |  | $ | 50,645 |  |  | $ | 5,766 |

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- Definition Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953423-111524 + Details
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- Definition Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=66008989&loc=d3e5111-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953401-111524 + Details
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