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Income Taxes (Tables)

12 Months Ended

Sep. 30, 2022

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Taxes

The provision for income taxes consists of the following:

		Years Ended September 30,
		2022				2021				2020
		(in thousands)
Current
Federal		$	—			$	(39	)		$	—
State			231				202				297
		$	231			$	163			$	297
Deferred
Federal			(47,879	)			4,494				8,404
State			(4,342	)			1,171				830
		$	(52,221	)		$	5,665			$	9,234
(Benefit) provision for income taxes		$	(51,990	)		$	5,828			$	9,531

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,
		2022				2021				2020
		(in thousands)
Income tax (benefit) provision at federal statutory rate		$	(49,280	)		$	4,707			$	7,769
(Reduction) increase in income taxes resulting from:
State taxes, net of federal tax benefit			(3,953	)			669				968
Nondeductible stock compensation expenses			251				(241	)			524
Permanent items			206				292				314
Change in valuation allowances			(22	)			(140	)			1,173
162(m) limitation			11				12				14
Impact of changing rates on deferred tax assets			(247	)			509				(2,313	)
Expired tax attributes			964				152				633
Other			80				(132	)			449
Income tax (benefit) provision		$	(51,990	)		$	5,828			$	9,531

Schedule of Components of Deferred Taxes

The components of the Company's deferred taxes as of September 30, 2022 and 2021 are as follows:

		Years Ended September 30,
		2022				2021
		(in thousands)
Net operating loss carryforwards		$	131,897			$	121,604
Deferred credits			703				899
Other accrued expenses			1,769				2,682
Prepaids and other			1,175				1,969
Warrant liabilities			5,725				5,018
State alternative minimum tax			1				1
Other reserves and estimated losses			873				729
Operating lease liabilities			8,012				15,226
Deferred revenue			5,506				1,439
Gross deferred tax assets		$	155,661			$	149,567
Less: valuation allowance			(2,901	)			(2,922	)
Total net deferred tax assets		$	152,760			$	146,645
Intangible assets			(877	)			(1,552	)
Operating lease right-of-use assets			(2,055	)			(11,467	)
Property and equipment			(166,586	)			(200,105	)
Unrealized gain on equity investments			(961	)			(3,461	)
Total deferred tax liabilities		$	(170,479	)		$	(216,585	)
Net deferred tax liability		$	(17,719	)		$	(69,940	)

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,
		2022				2021				2020
		(in thousands)
Unrecognized tax benefits — October 1		$	4,866			$	4,866			$	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			$	4,866

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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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