FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

Dec. 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 December 31, 2017 (in thousands):



	Fair Value Measurements at December 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 December 31, 2017
Assets:
Cash and cash equivalents	$	49,587	$	—	$	—	$	49,587
Short-term investments	23,101		—		—		23,101
Restricted cash	27,776		—		—		27,776
Deferred compensation	—		6,641		—		6,641
Liabilities:
Deferred compensation	—		5,322		—		5,322

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, 2017 (in thousands):



	Fair Value Measurements at September 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 September 30, 2017
Assets:
Cash and cash equivalents	$	68,359	$	—	$	—	$	68,359
Short-term investments	26,829						26,829
Restricted cash	24,851						24,851
Deferred compensation	—		6,442		—		6,442
Liabilities:
Deferred compensation	—		4,991		—		4,991