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v3.22.2.2

Fair Value Measurements (Tables) | 12 Months Ended
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Sep. 30, 2022
Fair Value Disclosures [Abstract] |
Schedule of fair value assets measured on a non-recurring basis | These balances represent only those assets whose carrying values were adjusted to fair value during the periods presented:
in thousands | Level 1 |  | Level 2 |  | Level 3 |  | Total
As of September 30, 2022 |  |  |  |  |  |  |
Deferred compensation plan assets(a) | $ | — |  |  | $ | 3,179 |  |  | $ | — |  |  | $ | 3,179 |
Land held for sale(b) | — |  |  | — |  |  | 902 |  | (c) | 902 |
As of September 30, 2021 |  |  |  |  |  |  |
Deferred compensation plan assets(a) | $ | — |  |  | $ | 2,730 |  |  | $ | — |  |  | $ | 2,730 |
As of September 30, 2020 |  |  |  |  |  |  |
Deferred compensation plan assets(a) | $ | — |  |  | $ | 2,339 |  |  | $ | — |  |  | $ | 2,339 |
Land held for sale(b) | — |  |  | — |  |  | 6,240 |  | (c) | 6,240 |
(a) Measured at fair value on a recurring basis. (b) Measured at fair value on a non-recurring basis, including the capitalized interest and indirect costs related to the asset. (c) Amount represents the impairment-date fair value of land held for sale assets that were impaired during the period indicated.
Schedule of carrying values and estimated fair values of other financial assets and liabilities | The following table presents the carrying value and estimated fair value of certain other financial liabilities as of September 30, 2022 and 2021:
| As of September 30, 2022 |  | As of September 30, 2021
in thousands | Carrying Amount(a) |  | Fair Value |  | Carrying Amount(a) |  | Fair Value
Senior Notes and Term Loan(b) | $ | 911,170 |  |  | $ | 753,338 |  |  | $ | 983,827 |  |  | $ | 1,046,965 |
Junior Subordinated Notes(c) | 72,270 |  |  | 72,270 |  |  | 70,203 |  |  | 70,203 |
Total | $ | 983,440 |  |  | $ | 825,608 |  |  | $ | 1,054,030 |  |  | $ | 1,117,168 |
(a) Carrying amounts are net of unamortized debt issuance costs or accretion. (b) The estimated fair value for our publicly-held Senior Notes and the Term Loan have been determined using quoted market rates (Level 2). (c) Since there is no trading market for our Junior Subordinated Notes, the fair value of these notes is estimated by discounting scheduled cash flows through maturity (Level 3). The discount rate is estimated using market rates currently being offered on loans with similar terms and credit quality. Judgment is required in interpreting market data to develop these estimates of fair value. Accordingly, the estimates presented herein are not necessarily indicative of the amounts that we could realize in a current market exchange.

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- Definition Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19279-110258 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2C -URI https://asc.fasb.org/extlink&oid=126976982&loc=SL7498348-110258 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bb) -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of information pertaining to carrying amount and estimated fair value of short-term and long-term debt instruments or arrangements, including but not limited to, identification of terms, features, and collateral requirements. + References No definition available. + Details
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