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FAIR VALUE MEASUREMENTS (Tables)
9 Months Ended
Jun. 30, 2018
Fair Value Disclosures [Abstract]  
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, 2018 (in thousands):
 
 
Fair Value Measurements at June 30, 2018
 
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,
2018
Assets:
 
 
 
 
 
 
 
Cash and cash equivalents
$
40,075

 
$

 
$

 
$
40,075

Short-term investments
15,218

 

 

 
15,218

Restricted cash
23,587

 

 

 
23,587

Deferred compensation

 
6,591

 

 
6,591

Liabilities:
 
 
 
 
 
 
 
Deferred compensation

 
5,377

 

 
5,377

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