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ACQUISITIONS (Tables)
 12 Months Ended
Sep. 30, 2019
Business Combinations [Abstract]  
Schedule of Business Acquisitions, by Acquisition The following table summarizes the allocation of the purchase price to net assets of Crestmark as of the acquisition date.
(Dollars in Thousands)
Estimated fair value as previously reported(1)
 
Measurement period adjustments
 
Fair value as adjusted
Rental equipment
$
98,977

 
$
(3,355
)
 
$
95,622

Intangible assets
28,253

 
(117
)
 
28,136

Goodwill
204,547

 
6,235

 
210,782

Accrued expenses and other liabilities
88,301

 
1,199

 
89,500

Net other assets
55,464

 
(1,564
)
 
53,900

Noncontrolling interest
3,167

 
—

 
3,167

Purchase price
295,773

 
—

 
295,773

(1) As previously reported in the Company's Annual Report on Form 10-K for the fiscal year ended September 30, 2018.

The table below reflects the net impact of the foregoing DC Solar matters, based upon the Company's understanding of the relevant facts and circumstances at September 30, 2019, to the Company's financial statements at September 30, 2019 and for the fiscal year ended September 30, 2019.
 
 
Increase (Decrease)
Balance Sheet:
(Dollars in Thousands)
 
Operating lease equipment
$
(12,589
)
 
Goodwill
1,968

 
Other assets
(394
)
 
Liabilities
(4,461
)
 
Total balance sheet impact
$
(6,554
)
 
 
 
 
Regulatory capital impact
$
(8,522
)
 
 
 
 
 
Income (Expense)
 Income Statement:
 
 
Rental income
$
1,633

 
Other income
315

 
Impairment
(9,549
)
 
Income tax benefit
1,047

 
Impact to net income
$
(6,554
)
Schedule of Other Repossessed Assets, Financial Impact
The table below reflects the net impact of the foregoing DC Solar matters, based upon the Company's understanding of the relevant facts and circumstances at September 30, 2019, to the Company's financial statements at September 30, 2019 and for the fiscal year ended September 30, 2019.
 
 
Increase (Decrease)
Balance Sheet:
(Dollars in Thousands)
 
Operating lease equipment
$
(12,589
)
 
Goodwill
1,968

 
Other assets
(394
)
 
Liabilities
(4,461
)
 
Total balance sheet impact
$
(6,554
)
 
 
 
 
Regulatory capital impact
$
(8,522
)
 
 
 
 
 
Income (Expense)
 Income Statement:
 
 
Rental income
$
1,633

 
Other income
315

 
Impairment
(9,549
)
 
Income tax benefit
1,047

 
Impact to net income
$
(6,554
)