Goodwill and Other Intangible Assets

12 Months Ended

Sep. 30, 2012

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND OTHER INTANGIBLE ASSETS

The following table presents the balance of each major class of indefinite-lived intangible asset at the specified dates:



	September 30,
	2012		2011
	(in thousands)
Pawn licenses	$	8,836	$	8,836
Trade name	9,845		4,870
Goodwill	374,663		173,206
Total	$	393,344	$	186,912

The following table presents the changes in the carrying value of goodwill, by segment, for the fiscal years ended September 30, 2012 and 2011:



	U.S, &		Latin			Other
	Canada		America			International		Consolidated
			(in thousands)
Balances at September 30, 2010	$	110,255	$	7,050		$	—	$	117,305
Acquisitions	53,642		3,148			—		56,790
Effect of foreign currency translation changes	—		(889		)	—		(889		)
Balances at September 30, 2011	163,897		9,309			—		173,206
Acquisitions	60,409		99,486			39,338		199,233
Effect of foreign currency translation changes	—		1,606			618		2,224
Balances at September 30, 2012	$	224,306	$	110,401		$	39,956	$	374,663

The following table presents the gross carrying amount and accumulated amortization for each major class of definite-lived intangible asset at the specified dates:



	September 30,
	2012							2011
	Carrying Amount		Accumulated Amortization			Net Book Value		Carrying Amount		Accumulated Amortization			Net Book Value
						(in thousands)
Real estate finders’ fees	$	1,457	$	(590	)	$	867	$	1,157	$	(479	)	$	678
Non-compete agreements	4,504		(3,290		)	1,214		3,722		(2,459		)	1,263
Favorable lease	1,159		(436		)	723		755		(322		)	433
Franchise rights	1,625		(102		)	1,523		1,547		(32		)	1,515
Deferred financing costs	10,584		(3,459		)	7,125		2,411		(262		)	2,149
Contractual relationship	14,517		(1,075		)	13,442		—		—			—
Internally developed software	1,344		(19		)	1,325		—		—			—
Other	321		(36		)	285		58		(12		)	46
Total	$	35,511	$	(9,007	)	$	26,504	$	9,650	$	(3,566	)	$	6,084

The amortization of most definite-lived intangible assets is recorded as amortization expense. The favorable lease asset and other intangibles are amortized to operations expense (rent expense) over the related lease terms. The deferred financing costs are amortized to interest expense over the life of our credit agreement.

The following table presents the amount and classification of amortization recognized as expense in each of the periods presented:



	Fiscal Year Ended September 30,
	2012		2011		2010
			(in thousands)
Amortization expense in continuing operations	$	1,956	$	834	$	622
Amortization expense in discontinued operations	23		21		9
Operations expense	138		111		129
Interest expense	2,478		615		403
Total expense from the amortization of definite-lived intangible assets	$	4,595	$	1,581	$	1,163

The following table presents our estimate of amortization expense for definite-lived intangible assets:



Fiscal Years Ended September 30,	Amortization Expense		Operations Expense		Interest Expense
			(in thousands)
2013	$	2,375	$	136	$	3,346
2014	2,200		125		1,869
2015	1,927		113		926
2016	1,869		111		984
2017	1,820		111		—

As acquisitions and dispositions occur in the future, amortization expense may vary from these estimates.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

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