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GOODWILL AND INTANGIBLE ASSETS (Tables)
12 Months Ended
Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Changes in Goodwill
The following table provides a rollforward of the Company’s goodwill for the fiscal years ended September 30, 2024 and 2023:
Balance as of October 1, 2022$157,825 
Acquisitions - DSA1
2,828 
Impairment - RMS(66,367)
Balance as of September 30, 2023²$94,286 
Acquisitions - DSA— 
Impairment - RMS— 
Balance as of September 30, 20242,3
$94,286 
1Goodwill for DSA acquisitions relates to measurement period adjustments during fiscal 2023 related to the fiscal 2022 acquisitions, as disclosed in Note 3 - Business Combinations.
2The accumulated impairment loss for the RMS segment was $302,220 at each of September 30, 2024 and September 30, 2023.
3All remaining goodwill relates to the DSA segment..
Schedule of Intangible Assets
The Company amortizes the cost of its intangible assets utilizing the straight-line method over the estimated useful lives of the definite-lived intangible assets as follows:
AssetEstimated Useful Lives
(in years)
Customer relationships
5 - 13
Intellectual property
5 - 20
Other
0 - 15
The following table displays intangible assets, net by major class:
September 30, 2024
Carrying
Amount, Gross
Accumulated
Amortization
Carrying
Amount, Net
Customer relationships$317,672 $(82,683)$234,989 
Intellectual property56,442 (18,718)37,724 
Other4,837 (3,154)1,683 
$378,951 $(104,555)$274,396 
September 30, 2023
Carrying
Amount, Gross
Accumulated
Amortization
Carrying
Amount, Net
Customer relationships$316,820 $(54,711)$262,109 
Intellectual property56,337 (12,234)44,103 
Other4,837 (2,621)2,216 
$377,994 $(69,566)$308,428 
Schedule of Future Amortization of Intangible Assets As of September 30, 2024, estimated amortization of intangible assets for each of the next five fiscal years and in the aggregate thereafter is expected to be as follows:
RUL1
(in years)
20252026202720282029ThereafterTotals
Customer relationships9.0$27,842 $27,780 $27,595 $27,461 $26,324 $97,987 $234,989 
Intellectual property5.96,459 6,459 6,459 6,459 6,459 5,429 37,724 
Other6.2524 367 124 109 109 450 1,683 
Total8.4$34,825 $34,606 $34,178 $34,029 $32,892 $103,866 $274,396 
1RUL (in years) represents the weighted average remaining useful life