Fair Value Measurements (Tables)

3 Months Ended

Dec. 31, 2022

Fair Value Disclosures [Abstract]

Schedule of fair value assets measured on a recurring and non-recurring basis

The following table presents the period-end balances of assets measured at fair value on a recurring basis and the impairment-date fair value of certain assets measured at fair value on a non-recurring basis for each hierarchy level. These balances represent only those assets whose carrying values were adjusted to fair value during the periods presented:

in thousands	Level 1		Level 2		Level 3			Total
As of December 31, 2022
Deferred compensation plan assets(a)	$	—	$	3,489	$	—		$	3,489
As of September 30, 2022
Deferred compensation plan assets(a)	$	—	$	3,179	$	—		$	3,179
Land held for sale(b)	$	—	$	—	$	902	(c)	$	902

(a) Measured at fair value on a recurring basis.

(b) Measured at fair value on a non-recurring basis, including the capitalized interest and indirect costs related to the asset.

(c) Amount represents the impairment-date fair value of land held for sale assets that were impaired during the period indicated.

Schedule of carrying values and estimated fair values of other financial assets and liabilities

The following table presents the carrying value and estimated fair value of certain other financial liabilities as of December 31, 2022 and September 30, 2022:

	As of December 31, 2022				As of September 30, 2022
in thousands	Carrying Amount(a)		Fair Value		Carrying Amount (a)		Fair Value
Senior Notes(b)	$	911,543	$	836,552	$	911,170	$	753,338
Junior Subordinated Notes(c)	72,787		72,787		72,270		72,270
Total	$	984,330	$	909,339	$	983,440	$	825,608

(a) Carrying amounts are net of unamortized debt issuance costs or accretion.

(b) The estimated fair value for our publicly-held Senior Notes have been determined using quoted market rates (Level 2).

(c) Since there is no trading market for our Junior Subordinated Notes, the fair value of these notes is estimated by discounting scheduled cash flows through maturity (Level 3). The discount rate is estimated using market rates currently being offered on loans with similar terms and credit quality. Judgment is required in interpreting market data to develop these estimates of fair value. Accordingly, the estimates presented herein are not necessarily indicative of the amounts that we could realize in a current market exchange.