Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2020

Accounting Policies [Abstract]

Activity Related to Allowance for Doubtful Accounts

For the years ended September 30, 2020, 2019, and 2018, the activity related to the allowance for doubtful accounts was as follows (dollars in thousands):

	Allowance for Doubtful Accounts
Balance at October 1, 2017	$	832
Bad debt provisions		366
Write-offs, net of recoveries		(244	)
Balance at September 30, 2018		954
Bad debt provisions		401
Write-offs, net of recoveries		(490	)
Balance at September 30, 2019		865
Bad debt provisions		704
Write-offs, net of recoveries		(175	)
Balance at September 30, 2020	$	1,394

Components of Acquisition-related Costs

The components of acquisition-related costs are as follows (dollars in thousands):

	Year Ended September 30,
	2020		2019		2018
Transition and integration costs	$	—	$	563	$	1,616
Professional service fees		—		381		2,466
Total	$	—	$	944	$	4,082

Components of Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive loss, reflected in the Consolidated Statement of Equity and Combined Statements of Changes in Parent Company Equity, consists of the following (dollars in thousands):

	September 30,
	2020			2019
Foreign currency translation adjustments	$	5,264		$	(26,216	)
Net unrealized losses on post-retirement benefits		(1,552	)		(2,783	)
Net unrealized losses on available-for-sale securities		(1	)		—
Accumulated other comprehensive income (loss)	$	3,711		$	(28,999	)

Summary of Adopting ASC 842 on Consolidated Balance Sheet

The following tables summarize the impact of adopting ASC 842 on the consolidated balance sheet as of October 1, 2019 (dollars in thousands):

	As of October 1, 2019
	As Previously Reported		Impact of Adoption of Topic ASC 842			As Adjusted
Assets:
Operating lease right of use assets	$	-	$	19,594		$	19,594
Liabilities:
Current liabilities:
Short-term operating lease liabilities	$	-	$	4,863		$	4,863
Accrued expenses and other current liabilities		24,194		(1,465	)		22,729
Long-term operating lease liabilities		-		16,883			16,883
Other liabilities	$	21,536	$	(687	)	$	20,849
Equity:
Net parent investment	$	1,097,127	$	—		$	1,097,127