Significant Accounting Policies (Tables)

3 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Summary of Adopting ASC 842 on Consolidated Balance Sheet

The following tables summarize the impact of adopting ASC 842 on the consolidated balance sheet as of October 1, 2019 (dollars in thousands):

	As of October 1, 2019
	As Previously Reported		Impact of Adoption of Topic ASC 842			As Adjusted
Assets:
Operating lease right of use assets	$	—	$	19,594		$	19,594
Liabilities:
Current liabilities:
Short-term operating lease liabilities	$	—	$	4,863		$	4,863
Accrued expenses and other current liabilities		24,194		(1,465	)		22,729
Long-term operating lease liabilities		-		16,883			16,883
Other liabilities	$	21,536	$	(687	)	$	20,849
Equity:
Net parent investment	$	1,097,127	$	-		$	1,097,127