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Income Taxes (Tables)

12 Months Ended

Sep. 30, 2021

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Taxes

The provision for income taxes consists of the following:

		Years Ended September 30,
		2021				2020				2019
		(in thousands)
Current
Federal		$	(39	)		$	—			$	(138	)
State			202				297				341
		$	163			$	297			$	203
Deferred
Federal			4,494				8,404				13,238
State			1,171				830				2,265
		$	5,665			$	9,234			$	15,503
Provision for income taxes		$	5,828			$	9,531			$	15,706

Schedule of Reconciliation between Effective Tax Rate Income from Continuing Operations and Statutory Rate

The reconciliation between the effective tax rate on income from continuing operations and the statutory tax rate is as follows:

		Years Ended September 30,
		2021				2020				2019
		(in thousands)
Income tax expense at federal statutory rate		$	4,707			$	7,769			$	13,290
Increase (reduction) in income taxes resulting from:
State taxes, net of federal tax benefit			669				968				1,785
Nondeductible stock compensation expenses			(241	)			524				(21	)
Permanent items			292				314				261
Change in valuation allowances			(140	)			1,173				(50	)
162(m) limitation			12				14				119
Impact of changing rates on deferred tax assets			509				(2,313	)			484
Expired tax attributes			152				633				111
Other			(132	)			449				(273	)
Income tax expense		$	5,828			$	9,531			$	15,706

Schedule of Components of Deferred Taxes

The components of the Company's deferred taxes as of September 30, 2021 and 2020 are as follows:

		Years Ended September 30,
		2021				2020
		(in thousands)
Net operating loss carryforwards		$	121,604			$	113,402
Deferred credits			899				1,485
Other accrued expenses			2,682				2,842
Prepaids and other			1,969				1,632
Warrant liabilities			5,018				—
State alternative minimum tax			1				1
Other reserves and estimated losses			729				641
Operating lease liabilities			15,226				24,263
Deferred revenue			1,439				—
Gross deferred tax assets		$	149,567			$	144,266
Less: valuation allowance			(2,922	)			(3,063	)
Total net deferred tax assets		$	146,645			$	141,203
Intangible assets			(1,552	)			(1,830	)
Operating lease right-of-use assets			(11,467	)			(19,210	)
Property and equipment			(200,105	)			(184,438	)
Unrealized losses on equity investments			(3,461	)			—
Total deferred tax liabilities		$	(216,585	)		$	(205,478	)
Net deferred tax liability		$	(69,940	)		$	(64,275	)

Schedule of Reconciliation of Total Amounts of Unrecognized Tax Benefits

The following is a tabular reconciliation of the total amounts of unrecognized tax benefits:

		Years Ended September 30,
		2021				2020				2019
		(in thousands)
Unrecognized tax benefits — October 1		$	4,866			$	4,688			$	4,688
Gross decreases — tax positions in prior period			—				—				—
Gross increases —  tax positions in prior period			—				178				—
Unrecognized tax benefits — September 30		$	4,866			$	4,866			$	4,688

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of the change in unrecognized tax benefits.

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