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Assets Held for Sale
 6 Months Ended
Mar. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]  
Assets Held for Sale Assets Held for Sale
As discussed in Note 14 - Subsequent Events, we entered into an agreement to divest our Collections and Recovery business (“C&R”) on May 4th, 2021. As a result of meeting the criteria to classify the disposal group as held for sale under ASC 360, Property, Plant, and Equipment, the C&R disposal group was classified as held for sale as of March 31, 2021. Assets classified as held for sale are recorded at the lower of their carrying amount or fair value less costs to sell and are not depreciated or amortized. Classification of a disposal group as held for sale occurs when sufficient authority to sell the disposal group has been obtained, the disposal group is available for immediate sale, and its sale is probable within one year. If at any time these criteria are no longer met, the disposal group would be reclassified as held and used. We evaluate the held for sale classification during each reporting period. The C&R disposal group did not meet the requirements for presentation as discontinued operations and is included in income from continuing operations for the three and six months ended March 31, 2021.
We did not have any assets held for sale as of September 30, 2020. The following table presents the carrying amounts of major classes of assets and liabilities related to assets held for sale with respect to the C&R disposal group as of March 31, 2021.
March 31, 2021
(In thousands)
Assets:
     Accounts receivable, net$18,310 
     Property and equipment, net312 
     Goodwill27,960 
     Operating lease right-of-use assets2,261 
          Total assets held for sale$48,843 
Liabilities:
     Accounts payable$99 
     Accrued compensation and employee benefits2,131 
     Deferred revenue16,508 
     Operating lease liabilities5,251 
          Total liabilities related to assets held for sale$23,989