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GOODWILL AND INTANGIBLE ASSETS | 3 Months Ended
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Dec. 31, 2022
GOODWILL AND INTANGIBLE ASSETS |
GOODWILL AND INTANGIBLE ASSETS | 5. GOODWILL AND INTANGIBLE ASSETS Goodwill The following is a rollforward of the Company’s goodwill: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | September 30, 2022 |  | ​ | Impairment | ​ | December 31, 2022
DSA | ​ | $ | 91,458 | ​ | $ | — | ​ | $ | 91,458
RMS | ​ |  | 302,372 | ​ |  | — | ​ |  | 302,372
Gross Carrying Amount | ​ | ​ | 393,830 | ​ | ​ | — | ​ | ​ | 393,830
Accumulated impairment loss - RMS | ​ | ​ | (236,005) | ​ |  | (66,367) | ​ |  | (302,372)
Goodwill | ​ | $ | 157,825 | ​ | $ | (66,367) | ​ | $ | 91,458
​ The Company determined that as a result of the November 16, 2022 event, which led to the Company’s decision to refrain from selling or delivering any of its Cambodian NHPs held in the U.S., the uncertainty related to the Company’s ability to import NHPs from Cambodia and the decrease in its stock price, the carrying value of goodwill as of December 31, 2022, was required to be quantitatively evaluated. The carrying value of the Company’s goodwill by reporting unit was determined utilizing the income approach. Based on the Company’s quantitative goodwill impairment test, the fair value of the DSA reporting unit exceeded the reporting unit’s carrying value and, therefore, goodwill was not impaired. However, the fair value of the RMS reporting unit was less than the RMS reporting unit’s carrying value. As a result, a goodwill impairment loss of $66,367 was recorded within the RMS segment. The remaining goodwill balance of $91,458 as of December 31, 2022 is attributed to the DSA segment. Intangible Assets, Net The following table displays intangible assets, net by major class:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2022
​ | ​ | Carrying | ​ | Accumulated | ​ | Carrying
​ |  | Amount, Gross |  | Amortization |  | Amount, Net
Customer relationships | ​ | $ | 320,203 | ​ | $ | (34,069) | ​ | $ | 286,134
Intellectual property | ​ |  | 57,159 | ​ |  | (7,445) | ​ |  | 49,714
Non-compete agreements | ​ | ​ | 2,410 | ​ | ​ | (986) | ​ | ​ | 1,424
Other | ​ | ​ | 2,396 | ​ | ​ | (1,212) | ​ | ​ | 1,184
​ | ​ | $ | 382,168 | ​ | $ | (43,712) | ​ | $ | 338,456
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, 2022
​ | ​ | Carrying | ​ | Accumulated | ​ | Carrying
​ |  | Amount, Gross |  | Amortization |  | Amount, Net
Customer relationships | ​ | $ | 318,896 | ​ | $ | (26,990) | ​ | $ | 291,906
Intellectual property | ​ |  | 56,997 | ​ |  | (5,767) | ​ |  | 51,230
Non-compete agreements | ​ | ​ | 2,410 | ​ | ​ | (872) | ​ | ​ | 1,538
Other | ​ | ​ | 2,396 | ​ | ​ | (1,184) | ​ | ​ | 1,212
​ | ​ | $ | 380,699 | ​ | $ | (34,813) | ​ | $ | 345,886
​ The decrease in intangible assets, net during the three months ended December 31, 2022 related to amortization over the applicable useful lives, offset set by the impact of foreign exchange rates.

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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 http://asc.fasb.org/topic&trid=2144416 + Details
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