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Goodwill | 12 Months Ended
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Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill | Goodwill The carrying value and changes in the carrying value of goodwill attributable to each reportable segment were as follows:
Goodwill (in thousands) |  |  |  | CAG |  | GovDeals |  | Machinio |  | Total
Balance at September 30, 2018 |  |  |  | $ | 21,530 |  |  | $ | 23,731 |  |  | $ | 14,558 |  |  | $ | 59,819 |
Translation adjustments |  |  |  | (352) |  |  | — |  |  | — |  |  | (352) |
Balance at September 30, 2019 |  |  |  | $ | 21,178 |  |  | $ | 23,731 |  |  | $ | 14,558 |  |  | $ | 59,467 |
Translation adjustments |  |  |  | 372 |  |  | — |  |  | — |  |  | 372 |
Balance at September 30, 2020 |  |  |  | $ | 21,550 |  |  | $ | 23,731 |  |  | $ | 14,558 |  |  | $ | 59,839 |
Translation adjustments |  |  |  | 33 |  |  | — |  |  | — |  |  | 33 |
Balance at September 30, 2021 |  |  |  | $ | 21,583 |  |  | $ | 23,731 |  |  | $ | 14,558 |  |  | $ | 59,872 |
Accumulated goodwill impairment losses as of September 30, 2021 and 2020 were $168.6 million. Impairment Analysis Goodwill is tested for impairment at the beginning of the fourth quarter and during interim periods whenever events or circumstances indicate that the carrying value may not be recoverable. Pursuant to ASC 350, Goodwill and Other, the Company may utilize the optional qualitative assessment for its reporting units. The qualitative assessment considers trends in macroeconomic conditions, industry and market conditions, cost factors, and overall performance of the reporting unit. After assessing the totality of these factors and trends, if it is determined that it is more likely than not that the fair value of the reporting unit exceeds its carrying value, then no further steps are required. If not however, then the Company will perform the quantitative impairment test. As of July 1, 2021, the Company performed its annual impairment test using the optional qualitative assessment for each of our reporting units. For each of our reporting units, based upon the significance of positive indicators identified through our assessment of qualitative evidence, we concluded that it was more likely than not that the fair value of each reporting unit exceeded their carrying amounts. The Company did not record impairment charges on goodwill during the years ended September 30, 2021, 2020 and 2019.

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- Definition The entire disclosure for goodwill. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=2144439 + Details
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