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Goodwill and Other Assets
12 Months Ended
Sep. 30, 2018
Goodwill And Other Assets Disclosure [Abstract]  
Goodwill and Other Assets

7.  GOODWILL AND OTHER ASSETS:

In total, current and previous acquisitions have resulted in the recording of $25.9 million and $27.4 million in goodwill as of September 30, 2017 and 2018, respectively.

During February 2006, we became party to a joint venture with Brunswick that acquired certain real estate and assets of Great American Marina for an aggregate purchase price of approximately $11.0 million, of which we contributed approximately $4.0 million and Brunswick contributed approximately $7.0 million.  The terms of the agreement specified that we were to operate and maintain the service business and that Brunswick was to operate and maintain the marina business.  Simultaneously with the closing, the acquired entity became Gulfport Marina, LLC (“Gulfport”).  We accounted for our investment in Gulfport in accordance with FASB Accounting Standards Codification 323, “Investment – Equity Method and Joint Venture”. Accordingly, we adjusted the carrying amount of our investment in Gulfport to recognize our share of earnings or losses, based on the service business we operated. During February 2016, we acquired Brunswick’s interest in the Gulfport joint venture.  After the acquisition of Brunswick’s interest, we reported the complete operations of Gulfport in our consolidated balance sheet as of September 30, 2017 and 2018, and consolidated statement of operations for the remainder of fiscal year 2016, fiscal year 2017, and fiscal year 2018 subsequent to the acquisition in accordance with FASB Accounting Standards Codification 805, “Business Combinations”.