GOODWILL AND INTANGIBLE ASSETS (Tables)

12 Months Ended

Sep. 30, 2015

GOODWILL AND INTANGIBLE ASSETS [Abstract]

Summary of Amortizable Intangible Assets

As part of the each business combination, the Company also recognized the following amortizable intangible assets:

AFS/IBEX:

Intangible	Amount		Book Amortization Period (Years)		Method
Trademark	$	540		15	Straight Line
Non-Compete	$	260		3	Straight Line
Customer Relationships	$	7,240		30	Accelerated
Other	$	173	Varied		Straight Line

Refund Advantage:

Intangible	Amount		Book Amortization Period (Years)		Method
Trademark	$	4,950		15	Accelerated
Non-Compete	$	40		3	Straight Line
Customer Relationships	$	18,800	12 to 20		Accelerated
Other	$	329	Varied		Straight Line

Changes in Carrying Amount of Goodwill and Intangible Assets

The changes in the carrying amount of the Company’s goodwill and intangible assets for the years ended September 30, 2015 and 2014 are as follows:

	September 30,
	2015		2014
	(Dollars in Thousands)
Goodwill
Balance as of September 30, 2014	$	-	$	-
Acquisitions during the period		36,928		-
Write-offs during the period		-		-
Balance as of September 30, 2015	$	36,928	$	-

The Company completed an annual goodwill impairment test for the fiscal year ended September 30, 2015. Based on the results of the qualitative analysis, it was identified that it was more likely than not the fair value of the goodwill recorded exceeded the current carrying value. The Company concluded quantitative analysis was not required and no impairment existed.

	Trademark			Non-Compete			Customer Relationships			All Others			Total
Intangibles
Balance as of September 30, 2014	$	-		$	-		$	-		$	2,588		$	2,588
Acquisitions during the period		5,490			300			26,040			855			32,685
Amortization during the period		(51	)		(73	)		(1,229	)		(282	)		(1,635	)
Write-offs during the period		-			-			-			(61	)		(61	)
Balance as of September 30, 2015	$	5,439		$	227		$	24,811		$	3,100		$	33,577

	Trademark		Non-Compete		Customer Relationships		All Others			Total
Intangibles
Balance as of September 30, 2013	$	-	$	-	$	-	$	2,339		$	2,339
Acquisitions during the period		-		-		-		331			331
Amortization during the period		-		-		-		(78	)		(78	)
Write-offs during the period		-		-		-		(4	)		(4	)
Balance as of September 30, 2014	$	-	$	-	$	-	$	2,588		$	2,588

Anticipated Future Amortization of Intangibles

The anticipated future amortization of intangibles is as follows:

	September 30,
	(Dollars in Thousands)
2016	$	4,819
2017		4,116
2018		3,517
2019		3,001
2020		2,598
Thereafter		15,526
Total anticipated intangible amortization	$	33,577