Goodwill and Other Intangible Assets

12 Months Ended

Sep. 30, 2013

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 assets at the specified dates:



	September 30,
	2013		2012
	(in thousands)
Pawn licenses	$	8,836	$	8,836
Trade name	9,791		9,845
Goodwill	428,508		374,663
Domain name	215		—
Total	$	447,350	$	393,344

The following tables present the changes in the carrying value of goodwill, by segment, over the periods presented:



	U.S, &			Latin			Other
	Canada			America			International			Consolidated
				(in thousands)
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
Acquisitions	54,133			2,282			—			56,415
Effect of foreign currency translation changes	—			(2,474		)	(64		)	(2,538		)
Goodwill impairment	(32		)	—			—			(32		)
Balances at September 30, 2013	$	278,407		$	110,209		$	39,892		$	428,508

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



	September 30,
	2013							2012
	Carrying Amount		Accumulated Amortization			Net Book Value		Carrying Amount		Accumulated Amortization			Net Book Value
						(in thousands)
Real estate finders’ fees	$	1,496	$	(594	)	$	902	$	1,457	$	(590	)	$	867
Non-compete agreements	4,070		(3,397		)	673		4,504		(3,290		)	1,214
Favorable lease	1,001		(387		)	614		1,159		(436		)	723
Franchise rights	1,551		(163		)	1,388		1,625		(102		)	1,523
Deferred financing costs	11,647		(6,614		)	5,033		10,584		(3,459		)	7,125
Contractual relationship	14,686		(2,580		)	12,106		14,517		(1,075		)	13,442
Internally developed software	26,153		(4,065		)	22,088		1,344		(19		)	1,325
Other	270		(44		)	226		321		(36		)	285
Total	$	60,874	$	(17,844	)	$	43,030	$	35,511	$	(9,007	)	$	26,504

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 the related debt instruments.

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



	Fiscal Year Ended September 30,
	2013		2012		2011
			(in thousands)
Amortization expense in continuing operations	$	5,233	$	1,956	$	834
Amortization expense in discontinued operations	28		23		21
Operations expense	108		138		111
Interest expense	3,208		2,478		615
Total expense from the amortization of definite-lived intangible assets	$	8,577	$	4,595	$	1,581

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



Fiscal Year Ended September 30,	Amortization expense		Operations expense		Interest expense
	(in thousands)
2014	$	6,487	$	121	$	2,634
2015	6,363		112		1,425
2016	6,306		110		544
2017	6,023		110		430
2018	3,390		110		—

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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