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Goodwill and Other Intangible Assets | 12 Months Ended
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Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and Other Intangible Assets | Goodwill and Other Intangible Assets Goodwill and other intangible assets consisted of the following (in thousands):
| September 30,
| 2022 |  | 2021
Indefinite useful lives: |  |  |
Goodwill | $ | 67,767 |  |  | $ | 39,379 |
Licenses | 103,972 |  |  | 65,186 |
Tradename and domain name | 13,142 |  |  | 2,238 |
| 184,881 |  |  | 106,803 |
| Amortization Period |  |  |  |
Definite useful lives: |  |  |  |  |
Discounted leases | 18 & 6 years |  | 78 |  |  | 86 |
Non-compete agreements | 5 years |  | 55 |  |  | 182 |
Software | 5 years |  | 723 |  |  | 132 |
Licenses | Lease term |  | 25,962 |  |  | — |
Leases acquired in-place | Lease term |  | 117 |  |  | — |
|  |  | 26,935 |  |  | 400 |
Total goodwill and other intangible assets |  |  | $ | 211,816 |  |  | $ | 107,203 |
| 2022 |  | 2021
| Definite- Lived Intangibles |  | Indefinite- Lived Intangibles |  | Goodwill |  | Definite- Lived Intangibles |  | Indefinite- Lived Intangibles |  | Goodwill
Beginning balance | $ | 400 |  |  | $ | 67,424 |  |  | $ | 39,379 |  |  | $ | 530 |  |  | $ | 72,547 |  |  | $ | 45,686 |
Acquisitions | 28,653 |  |  | 50,453 |  |  | 28,954 |  |  | 128 |  |  | 173 |  |  | — |
Impairment | — |  |  | (293) |  |  | (566) |  |  | — |  |  | (5,296) |  |  | (6,307) |
Dispositions | — |  |  | (470) |  |  | — |  |  | — |  |  | — |  |  | — |
Amortization | (2,118) |  |  | — |  |  | — |  |  | (258) |  |  | — |  |  | — |
Ending balance | $ | 26,935 |  |  | $ | 117,114 |  |  | $ | 67,767 |  |  | $ | 400 |  |  | $ | 67,424 |  |  | $ | 39,379 |
Definite-lived intangible assets consist of the following (in thousands):
| September 30,
| 2022 |  | 2021
Licenses | $ | 27,725 |  |  | $ | — |
Software | 1,671 |  |  | 1,004 |
Leases acquired in-place | 261 |  |  | — |
Discounted leases | 297 |  |  | 297 |
Non-compete agreements | 1,100 |  |  | 1,100 |
Distribution agreements | 317 |  |  | 317 |
Total definite-lived intangibles | 31,371 |  |  | 2,718 |
Less accumulated amortization | (4,436) |  |  | (2,318) |
Definite-lived intangibles, net | $ | 26,935 |  |  | $ | 400 |
As of September 30, 2022 and 2021, the accumulated impairment balance of indefinite-lived intangibles was $11.4 million and $13.7 million, respectively, while the accumulated impairment balance of goodwill was $21.2 million and $20.6 million, respectively. Future amortization expense related to definite-lived intangible assets that are subject to amortization at September 30, 2022 is: 2023 - $2.8 million; 2024 - $2.7 million; 2025 - $2.6 million; 2026 - $2.4 million; 2027 - $2.3 million; and thereafter - $14.2 million. Indefinite-lived intangible assets consist of SOB licenses and tradenames, which were obtained as part of acquisitions. These licenses are the result of zoning ordinances, thus are valid indefinitely, subject to filing annual renewal applications, which are done at minimal costs to the Company. We considered certain licenses that are associated with leased locations as definite-lived. The discounted cash flow of the income approach method was used in calculating the value of these licenses in a business combination, while the relief-from-royalty method was used in calculating the value of tradenames. During the fiscal year ended September 30, 2022, the Company recognized a $293,000 impairment related to the SOB license of one club and a $566,000 impairment related to goodwill of one reporting unit. During the fiscal year ended September 30, 2021, the Company recognized a $5.3 million impairment related to three clubs’ SOB licenses and a $6.3 million impairment related to the goodwill of seven reporting units (see Note 3). During the fiscal year ended September 30, 2020, the Company recognized a $2.3 million impairment related to two clubs’ SOB licenses and a $7.9 million impairment related to the goodwill of seven reporting units.

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -URI https://asc.fasb.org/topic&trid=2144416 + Details
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