SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, RISKS AND UNCERTAINTIES (Tables)

3 Months Ended

Dec. 31, 2018

Summary of significant accounting policies

Schedule of the location of restricted cash and cash equivalents in the balance sheet

The restricted cash and cash equivalents are reflected within the following line items on the Unaudited Condensed Consolidated Balance Sheets (in thousands):

	December 31,				September 30,
	2018		2017		2018		2017
Cash	$	228,462	$	383,664	$	284,355	$	521,375
Restricted Cash
Prepaid expenses and other		30,246		38,226		39,830		32,439
Other assets		3,882		6,798		2,000		6,695
Total cash, cash equivalents, and restricted cash	$	262,590	$	428,688	$	326,185	$	560,509

ASU 2016-15 and ASU 2016-18

Summary of significant accounting policies

Summary of the retrospective impact of adoption of ASU 2016-15 and ASU 2016-18

The following is a summary of the retrospective impact of our adoption of ASU No. 2016-15 and ASU No. 2016-18 (in thousands):

	Three Months Ended December 31, 2017
	Historical		Effect of			Effect of
	Accounting		Adoption of			Adoption of		As
	Method		ASU No. 2016-15			ASU No. 2016-18		Adjusted
Unaudited Condensed Consolidated Statements of Cash Flows
Change in prepaid expenses and other	$	(8,562)	$	-		$	5,890	$	(2,672)
Change in accrued liabilities		15,324		1,500			-		16,824
Cash provided by operating activities		72,215		1,500	xx		5,890		79,605
Payment of contingent consideration from acquisition of business		-		(1,500)			-		(1,500)
Cash used in financing activities		(81,082)		(1,500)			-		(82,582)