FAIR VALUE MEASUREMENTS (Tables)

9 Months Ended

Jun. 30, 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 June 30, 2017 (in thousands):



	Fair Value Measurements at June 30, 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 June 30, 2017
Assets:
Cash equivalents	$	336	$	—	$	—	$	336
Short-term investments	55,364		—		—		55,364
Restricted cash	25,301		—		—		25,301
Deferred compensation	793		5,445		—		6,238
Liabilities:
Deferred compensation	—		4,734		—		4,734

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