- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

Fair Value of Financial Instruments - Net Change in Fair Value on Foreign Currency Translation on Outstanding Borrowings (Details) £ in Thousands, $ in Thousands, $ in Thousands	12 Months Ended
	Sep. 30, 2025 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2025 GBP (£)	Sep. 30, 2024 GBP (£)	Sep. 30, 2024 CAD ($)
Net Change In Fair Value On Foreign Currency Translation On Outstanding Borrowings [Line Items]
Amount Borrowed \| $	$ 425,477	$ 460,361
Borrowing Cost \| $	426,456	$ 461,456
Other Currency [Member]
Net Change In Fair Value On Foreign Currency Translation On Outstanding Borrowings [Line Items]
Amount Borrowed			£ 2,800		$ 2,800
Borrowing Cost	2,036				2,036
Current Value	$ 2,012				2,073
Reset Date	Oct. 29, 2025	Oct. 23, 2024
Unrealized appreciation/ (depreciation)	$ 24				$ (37)
Truist Credit Facility
Net Change In Fair Value On Foreign Currency Translation On Outstanding Borrowings [Line Items]
Amount Borrowed			36,000	£ 36,000
Borrowing Cost			49,420	49,420
Current Value			48,465	48,289
Reset Date	Dec. 31, 2025	Dec. 28, 2024
Unrealized appreciation/ (depreciation)			£ 955	£ 1,131