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PROPERTY AND EQUIPMENT, NET
 12 Months Ended
Sep. 30, 2020
Property, Plant and Equipment [Abstract]  
PROPERTY AND EQUIPMENT, NET PROPERTY AND EQUIPMENT, NET:
Property and equipment, net, consisted of the following (in thousands):
 September 30, 2020September 30, 2019
Land$44,848 $44,848 
Land improvements101,746 100,879 
Buildings and improvements1,852,131 1,839,872 
Build-to-suit asset— 93,828 
Furniture and equipment655,529 660,936 
Construction in process (1)252,394 103,327 
Subtotal2,906,648 2,843,690 
Less: accumulated depreciation(1,408,601)(1,323,003)
Property and equipment, net$1,498,047 $1,520,687 
_________
(1)As of September 30, 2020 and 2019, Project Inspire related construction in process totaled $230.4 million and $99.3 million, respectively.    
    As of September 30, 2020 and 2019, ROU finance lease assets totaled $29.1 million and $29.4 million, respectively. Depreciation expense totaled $107.6 million, $121.8 million and $81.3 million for the fiscal years ended September 30, 2020, 2019 and 2018, respectively.
In fiscal 2019, the Company made an out-of-period correction, which increased depreciation and amortization expense by $6.3 million. This adjustment resulted from the assignment, in a prior year, of an incorrect useful life to depreciate a long lived asset related to tenant allowances. In fiscal 2019, the Company also committed to a plan to repurpose the recently closed Casino of the Wind section of Mohegan Sun. In connection with this decision, the Company determined that certain assets related to the Casino of the Wind had no alternative future use. Accordingly, depreciation on these assets was accelerated, which increased depreciation and amortization expense by $21.6 million.