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GOODWILL AND INTANGIBLE ASSETS (Tables) | 12 Months Ended
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Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of Changes in Goodwill | The following table provides a rollforward of the Company’s goodwill for the fiscal years ended September 30, 2024 and 2023:
Balance as of October 1, 2022 | $ | 157,825 |
Acquisitions - DSA 1 | 2,828 |
Impairment - RMS | (66,367) |
Balance as of September 30, 2023² | $ | 94,286 |
Acquisitions - DSA | — |
Impairment - RMS | — |
Balance as of September 30, 2024 2,3 | $ | 94,286 |
1 Goodwill for DSA acquisitions relates to measurement period adjustments during fiscal 2023 related to the fiscal 2022 acquisitions, as disclosed in Note 3 - Business Combinations. 2 The accumulated impairment loss for the RMS segment was $302,220 at each of September 30, 2024 and September 30, 2023. 3 All remaining goodwill relates to the DSA segment..
Schedule of Intangible Assets | The Company amortizes the cost of its intangible assets utilizing the straight-line method over the estimated useful lives of the definite-lived intangible assets as follows:
Asset |  | Estimated Useful Lives (in years)
Customer relationships |  | 5 - 13
Intellectual property |  | 5 - 20
Other |  | 0 - 15
The following table displays intangible assets, net by major class:
| September 30, 2024
| Carrying Amount, Gross |  | Accumulated Amortization |  | Carrying Amount, Net
Customer relationships | $ | 317,672 |  |  | $ | (82,683) |  |  | $ | 234,989 |
Intellectual property | 56,442 |  |  | (18,718) |  |  | 37,724 |
Other | 4,837 |  |  | (3,154) |  |  | 1,683 |
| $ | 378,951 |  |  | $ | (104,555) |  |  | $ | 274,396 |
| September 30, 2023
| Carrying Amount, Gross |  | Accumulated Amortization |  | Carrying Amount, Net
Customer relationships | $ | 316,820 |  |  | $ | (54,711) |  |  | $ | 262,109 |
Intellectual property | 56,337 |  |  | (12,234) |  |  | 44,103 |
Other | 4,837 |  |  | (2,621) |  |  | 2,216 |
| $ | 377,994 |  |  | $ | (69,566) |  |  | $ | 308,428 |
Schedule of Future Amortization of Intangible Assets | As of September 30, 2024, estimated amortization of intangible assets for each of the next five fiscal years and in the aggregate thereafter is expected to be as follows:
| RUL 1 (in years) |  | 2025 |  | 2026 |  | 2027 |  | 2028 |  | 2029 |  | Thereafter |  | Totals
Customer relationships | 9.0 |  | $ | 27,842 |  |  | $ | 27,780 |  |  | $ | 27,595 |  |  | $ | 27,461 |  |  | $ | 26,324 |  |  | $ | 97,987 |  |  | $ | 234,989 |
Intellectual property | 5.9 |  | 6,459 |  |  | 6,459 |  |  | 6,459 |  |  | 6,459 |  |  | 6,459 |  |  | 5,429 |  |  | 37,724 |
Other | 6.2 |  | 524 |  |  | 367 |  |  | 124 |  |  | 109 |  |  | 109 |  |  | 450 |  |  | 1,683 |
Total | 8.4 |  | $ | 34,825 |  |  | $ | 34,606 |  |  | $ | 34,178 |  |  | $ | 34,029 |  |  | $ | 32,892 |  |  | $ | 103,866 |  |  | $ | 274,396 |
1RUL (in years) represents the weighted average remaining useful life

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