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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Sep. 30, 2022
Accounting Policies [Abstract] |
Schedule of Estimated Fair Value of Options Valuation Assumptions | The following table provides the significant assumptions used in determining the estimated grant date fair value of the stock options granted in fiscal 2022. No grants were awarded in fiscal 2021 and 2020.
Expected term (in years) | 4.45
Expected volatility | 64.42 | %
Expected dividend yield | 0.20 | %
Risk-free rate | 3.23 | %
Schedule of Assets and Liabilities Measured at Fair Value on Nonrecurring Basis | Assets and liabilities that are measured at fair value on a nonrecurring basis are as follows (in thousands):
|  |  |  | Fair Value at Reporting Date Using
Description |  | September 30, 2022 |  | Quoted Prices in Active Markets for Identical Asset (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Property and equipment* |  | $ | 32,904 |  |  | $ | — |  |  | $ | — |  |  | $ | 32,904 |
Property and equipment** |  | 3,432 |  |  | — |  |  | — |  |  | 3,432 |
Indefinite-lived intangibles* |  | 50,454 |  |  | — |  |  | — |  |  | 50,454 |
Definite-lived intangibles* |  | 27,986 |  |  | — |  |  | — |  |  | 27,986 |
Goodwill* |  | 20,608 |  |  | — |  |  | — |  |  | 20,608 |
Goodwill** |  | 663 |  |  | — |  |  | — |  |  | 663 |
Current assets* |  | 681 |  |  | — |  |  | — |  |  | 681 |
*Certain assets and liabilities measured at the acquisition dates. ** Measured at year-end impairment testing.
|  |  |  | Fair Value at Reporting Date Using
Description |  | September 30, 2021 |  | Quoted Prices in Active Markets for Identical Asset (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Property and equipment |  | $ | 2,044 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,044 |
Indefinite-lived intangibles |  | 2,008 |  |  | — |  |  | — |  |  | 2,008 |
Goodwill |  | 2,096 |  |  | — |  |  | — |  |  | 2,096 |
Asset held for sale |  | 3,007 |  |  | — |  |  | 3,007 |  |  | — |
|  | Unrealized Gain (Loss/Impairments) Recognized
|  | Years Ended September 30,
Description |  | 2022 |  | 2021 |  | 2020
Goodwill |  | $ | (566) |  |  | $ | (6,307) |  |  | $ | (7,944) |
Property and equipment, net (including held for sale) |  | (1,029) |  |  | (2,202) |  |  | (302) |
Indefinite-lived intangibles |  | (293) |  |  | (5,296) |  |  | (2,265) |
Operating lease right-of-use assets |  | — |  |  | — |  |  | (104) |
Other assets (equity securities) |  | — |  |  | (84) |  |  | (64) |
Schedule of Significant Unobservable Inputs Used in Level 3 Fair Value Measurement | The significant unobservable inputs used in our level 3 fair value measurements are as follows:
|  |  |  |  |  | Range (Weighted Average)
Areas |  | Valuation Techniques |  | Unobservable Input |  | 2022 |  | 2021
Property and equipment |  | Discounted cash flow |  | EBITDA multiple |  | 9x - 10x (10x) |  | 8x (8x)
|  | Revenue/EBITDA growth rate |  | 0% - 2.5% (1.5%) |  | 0% - 2.5% (1%)
|  | Weighted average cost of capital |  | 12.5% (12.5%) |  | 13% - 17% (15%)
Goodwill |  | Discounted cash flow |  | EBITDA multiple |  | 8x - 10x (9x) |  | 8x (8x)
|  | Revenue/EBITDA growth rate |  | 0% - 2.5% (1.5%) |  | 0% - 2.5% (1%)
|  | Weighted average cost of capital |  | 12.5% (12.5%) |  | 13% - 17% (15%)
SOB licenses |  | Multiperiod excess earnings |  | EBITDA multiple |  | 9x - 10x (10x) |  | 8x (8x)
|  | Revenue/EBITDA growth rate |  | 0% - 2.5% (1.5%) |  | 0% - 2.5% (1%)
|  | Weighted average cost of capital |  | 12.5% (12.5%) |  | 13% - 17% (15%)
|  | Contributory asset charges rate |  | 0.5% - 7.4% (2.3%) |  | 1.4% - 8.0% (4%)
Tradename |  | Relief-from-royalty method |  | Revenue growth rate |  | 0% - 2.5% (1.5%) |  | 0% - 2.5% (2.5%)
|  | Terminal multiple |  | 9x - 10x (9x) |  | 8x (8x)
|  | Royalty rate |  | 3.5% - 4.5% (4%) |  | None
|  | Weighted average cost of capital |  | 12.5% (12.5%) |  | 15% (15%)
Operating lease right-of-use assets |  | Discounted cash flow |  | EBITDA growth rate |  | 0% - 2.5% (1.5%) |  | 0% - 2.5% (1%)
|  | Weighted average cost of capital |  | 12.5% (12.5%) |  | 13% - 17% (15%)
Business combinations |  | Various* |  | Growth rate |  | 2.5% - 10% (4.8%) |  | None
|  | Weighted average cost of capital |  | 15% - 19.5% (18.1%) |  | None
|  | Internal rate of return |  | 15% - 21.5% (19.4%) |  | None
|  | Contributory asset charges rate |  | 8.5% - 10.2% (9.3%) |  | None
* Includes all of the valuation techniques for each of the fair valued assets above.

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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901 + Details
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