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Income Taxes (Tables)
12 Months Ended
Sep. 30, 2014
Income Tax Disclosure [Abstract]  
Components of income tax expense
The components of income tax expense are as follows:
 
 
Year Ended September 30,
2014
 
2013
 
2012
Current expense
 
$
7,760

 
$
6,807

 
$
14,474

Deferred (benefit) expense
 
(4,050
)
 
(3,794
)
 
(8,489
)
Total provision for income taxes
 
$
3,710

 
$
3,013

 
$
5,985

Reconciliation of tax rate
The income tax provision differs from the tax that would result from application of the statutory federal tax rate of 35.0% to pre-tax income for the year. The reasons for the differences are as follows:
 
 
Year Ended September 30,
2014
 
2013
 
2012
Income tax expense at statutory rate
 
$
2,012

 
$
2,419

 
$
5,285

State income taxes, net of federal tax benefit
 
697

 
504

 
483

Deferred tax asset write-off related to share based
compensation
 
828

 

 

Other, net
 
173

 
90

 
217

Total income tax expense
 
$
3,710

 
$
3,013

 
$
5,985

Components of Deferred tax assets (liabilities)
The components of the deferred tax assets (liabilities) recorded in the accompanying consolidated balance sheets were as follows:
 
 
September 30,
2014
 
2013
Gross deferred tax assets:
 
 
 
 
Compensation not yet deductible for tax
 
$
6,992

 
$
7,997

Allowance for uncollectible accounts
 
1,480

 
1,618

Expenses and accruals not yet deductible
 
6,308

 
7,224

Deferred revenue
 
16,318

 
12,110

Net operating loss carryovers
 
175

 
226

State tax credit carryforwards
 
319

 
308

Valuation allowance
 
(273
)
 
(224
)
Total deferred tax assets, net
 
31,319

 
29,259

Gross deferred tax liabilities:
 
 
 
 
Amortization of goodwill and intangibles
 
(8,026
)
 
(8,026
)
Depreciation and amortization of property and equipment
 
(2,536
)
 
(4,052
)
Prepaid expenses deductible for tax
 
(1,364
)
 
(893
)
Total deferred tax liabilities, net
 
(11,926
)
 
(12,971
)
Net deferred tax assets
 
$
19,393

 
$
16,288

Classification of deferred tax assets (liabilities)
The deferred tax assets are reflected in the accompanying consolidated balance sheets as follows:
 
 
September 30,
2014
 
2013
Current deferred tax assets, net
 
$
7,470

 
$
7,453

Noncurrent deferred tax assets, net
 
11,923

 
8,835

Net deferred tax assets
 
$
19,393

 
$
16,288

Summary of valuation allowance
The following table summarizes the activity for the valuation allowance for the year ended September 30:
 
 
Balance at
Beginning of
Period
 
Additions
(Reductions)
to Income
Tax
Expense
 
Write-offs
 
Balance at
End of
Period
2014
 
$
224

 
$
49

 
$

 
$
273

2013
 
$
80

 
$
144

 
$

 
$
224

2012
 
$
110

 
$
(30
)
 
$

 
$
80