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Goodwill | 12 Months Ended
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Sep. 30, 2020
Goodwill And Intangible Assets Disclosure [Abstract] |
Goodwill | 10. Goodwill The changes in the carrying amount of goodwill for the year ended September 30, 2020 are as follows (in thousands):
|  | Semiconductor |  |  | SiC/LED |  |  | Non-Segment Related |  |  | Net Goodwill - Continuing Operations |  |  | Discontinued Operations |  |  | Net Goodwill |
Goodwill |  | $ | 5,905 |  |  | $ | 728 |  |  | $ | 3,595 |  |  | $ | 10,228 |  |  | $ | 3,367 |  |  | $ | 13,595 |
Accumulated impairment losses |  |  | — |  |  |  | — |  |  |  | (3,595 | ) |  |  | (3,595 | ) |  |  | (3,367 | ) |  |  | (6,962 | )
Balance at September 30, 2019 |  |  | 5,905 |  |  |  | 728 |  |  |  | — |  |  |  | 6,633 |  |  |  | — |  |  |  | 6,633 |
Impairment of goodwill |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Balance at September 30, 2020 |  | $ | 5,905 |  |  | $ | 728 |  |  | $ | — |  |  | $ | 6,633 |  |  | $ | — |  |  | $ | 6,633 |
Goodwill |  | $ | 5,905 |  |  | $ | 728 |  |  | $ | — |  |  | $ | 6,633 |  |  | $ | — |  |  | $ | 6,633 |
Accumulated impairment losses |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Balance at September 30, 2020 |  | $ | 5,905 |  |  | $ | 728 |  |  | $ | — |  |  | $ | 6,633 |  |  | $ | — |  |  | $ | 6,633 |
During 2020, we periodically assessed whether any indicators of impairment existed which would require us to perform an interim impairment review. As of each interim period end during the year, we concluded that a triggering event had not occurred that would more likely than not reduce the fair value of our reporting units below their carrying values. We performed our annual test of goodwill for impairment during the fourth quarter of 2020. The results of the first step of the goodwill impairment test indicated that the fair values of our Semiconductor and SiC/LED reporting units were in excess of the carrying values, and, thus, we did not require an impairment charge. While the quantitative analysis indicated no impairment of Semiconductor and SiC/LED segment goodwill existed as of September 30, 2020, if the future performance of these reporting units fall short of our expectations or if there are significant changes in operations due to changes in market conditions, we could be required to recognize material impairment charges in future periods. In 2018, we identified the need for a goodwill impairment charge in our former Solar segment of $5.7 million, due primarily to the decline in our expected performance of that segment. In 2019 and in 2020, we realigned our segments (see Note 18).

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- Definition The entire disclosure for goodwill. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=2144439 + Details
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