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CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS (Tables)
 3 Months Ended
Dec. 31, 2012
Related Party Transactions [Abstract]  
Details of Receivable and Payables and Fees, Dividends and Reimbursed Expenses
The following table details these receivables and payables (in thousands):
 
December 31,
2012
 
September 30,
2012
Receivables from managed entities and related parties, net:
 
 
 
Commercial finance investment entities (1) 
$
10,644

 
$
13,904

Real estate investment entities (2)
18,107

 
18,247

Financial fund management investment entities
1,736

 
2,193

RSO
8,020

 
6,555

Other
178

 
152

Receivables from managed entities and related parties
$
38,685

 
$
41,051

 
 
 
 
Payables due to managed entities and related parties, net:
 

 
 

Real estate investment entities (3) 
$
3,300

 
$
3,900

Other
267

 
480

Payables to managed entities and related parties
$
3,567

 
$
4,380

 
(1)
Includes $29.6 million of reserves for credit losses related to management fees owed from three commercial finance investment entities that, based on changes in the estimated cash distributions, are not expected to be collectible.
(2)
Includes $2.5 million of reserves for credit losses related to management fees owed from two real estate investment entities that, based on projected cash flows, are not expected to be collectible.
(3)
Includes $3.2 million in funds provided by the real estate investment entities, which are held by the Company to self insure the properties held by those entities.
Schedule of Fees, Dividends and Reimbursed Expenses from Several Related/Managed Entities
The Company receives fees, dividends and reimbursed expenses from several related/managed entities.  In addition, the Company reimburses related entities for certain operating expenses.  The following table details those activities (in thousands):
 
Three Months Ended
December 31,
 
2012
 
2011
Fees from unconsolidated investment entities:
 
 
 
Real estate (1) 
$
4,017

 
$
3,768

Financial fund management 
760

 
850

Commercial finance (2) 
—

 
—

RSO:
 

 
 

Management, incentive and other fees
4,849

 
3,830

Dividends paid
534

 
631

Reimbursement of costs and expenses
1,160

 
705

CVC Credit Partners – reimbursement of net costs and expenses
216

 
—

RRE Opportunity REIT:
 
 
 
Reimbursement of costs and expenses
75

 
105

LEAF:
 
 
 
Payment for sub-servicing the commercial finance investment
    partnerships
(382
)
 
(405
)
Payment for rent and related expenses
(197
)
 
(120
)
Reimbursement of net costs and expenses
59

 
60

1845 Walnut Associates Ltd. – payment of rent and operating expenses
(154
)
 
(106
)
Brandywine Construction & Management, Inc. – payment for property management of hotel property
(54
)
 
(59
)
Atlas Energy, L.P. – reimbursement of net costs and expenses
144

 
169

Ledgewood P.C. – payment for legal services 
(53
)
 
(155
)
Graphic Images, LLC – payment for printing services
(27
)
 
(8
)
The Bancorp, Inc. – reimbursement of net costs and expenses
28

 
45

9 Henmar, LLC – payment of broker/consulting fees 
(19
)
 
(18
)
 
 
(1)
Includes discounts recorded by the Company of $538,000 and $76,000 recorded in the three months ended December 31, 2012 and 2011 in connection with management fees from its real estate investment entities that it expects to receive in future periods.
(2)
During the three months ended December 31, 2012 and 2011, the Company waived $751,000 and $1.5 million, respectively, of fund management fees from its commercial finance investment entities.