FAIR VALUE MEASUREMENTS (Tables)

6 Months Ended

Mar. 31, 2017

Fair Value of Assets and Liabilities Measured on Recurring Basis

The following table summarizes the fair value of our assets and liabilities that were accounted for at fair value on a recurring basis as of March 31, 2017 (in thousands):



	Fair Value Measurements at March 31, 2017
	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Fair Value at March 31, 2017
Assets:
Cash equivalents	$	78,265	$	—	$	—	$	78,265
Short-term investments	14,874		—		—		14,874
Deferred compensation	782		4,984		—		5,766
Liabilities:
Deferred compensation	—		4,567		—		4,567

The following table summarizes the fair value of our assets and liabilities that were accounted for at fair value on a recurring basis as of September 30, 2016 (in thousands):



	Fair Value Measurements at September 30, 2016
	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Fair Value at September 30, 2016
Assets:
Cash equivalents	$	435	$	—	$	—	$	435
Deferred compensation	1,643		4,130		—		5,773
Liabilities:
Deferred compensation	—		4,449		—		4,449