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Supplemental Consolidated Financial Information
 12 Months Ended
Sep. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Supplemental Consolidated Financial Information
SUPPLEMENTAL CONSOLIDATED FINANCIAL INFORMATION (AS RESTATED)
Supplemental Consolidated Balance Sheet Information
The following table provides information on net amounts included in pawn service charges receivable, consumer loan fees and interest receivable and inventory:
 
September 30,
 
2014
 
2013
 
As Restated (See Note 2)
 
(in thousands)
Pawn service charges receivable:
 
 
 
Gross pawn service charges receivable
$
41,351

 
$
40,336

Allowance for uncollectible pawn service charges receivable
(10,307
)
 
(9,974
)
Pawn service charges receivable, net
$
31,044

 
$
30,362

Consumer loan fees and interest receivable:
 
 
 
Gross consumer loan fees and interest receivable
$
26,332

 
$
19,511

Allowance for uncollectible consumer loan fees and interest receivable
(13,685
)
 
(462
)
Consumer loan fees and interest receivable, net
$
12,647

 
$
19,049

Inventory:
 
 
 
Inventory, gross
$
154,218

 
$
149,446

Inventory reserves
(16,043
)
 
(4,246
)
Inventory, net
$
138,175

 
$
145,200


During the first quarter ended December 31, 2013, we sold seven U.S. pawn stores (three in Louisiana, two in Mississippi, one in Alabama and one in Florida) for $11.0 million, of which $10.0 million was paid in cash and $1.0 million with a 14% promissory note due on December 31, 2018. The carrying value of the stores' net assets amounted to $3.7 million, primarily consisting of $1.5 million of pawn loans, $1.9 million of inventory, and $0.4 million of pawn service charge receivable, offset by $0.1 million of assumed liabilities. In the first quarter of December 31, 2013, we realized a gain of $6.3 million, which is included under “(Gain) loss on sale or disposal of assets” in our consolidated statements of operations. In addition, we recorded a deferred gain of $0.7 million, of which $0.6 million was realized in the second quarter ended March 31, 2014 when we settled the promissory note for $0.9 million.
Supplemental Consolidated Statements of Operations Information
The table below provides advertising expense for periods presented. Advertising costs are included in “Administrative” expense in our consolidated statements of operations:
 
Fiscal Year Ended September 30,
 
2014
 
2013
 
2012
 
(in thousands)
Advertising expense
$
7,435

 
$
7,220

 
$
5,159


 Valuation and Qualifying Accounts
 
 
 
Additions
 
 
 
 
 Description
Balance at Beginning of Period
 
Charged to Expense
 
Charged to Revenue
 
Deductions
 
Balance at End of Period
 
As Restated (See Note 2)
 
(in thousands)
Allowance for valuation of inventory:
 
 
 
 
 
 
 
 
 
Year Ended September 30, 2014
$
4,246

 
$
11,797

 
$
—

 
$
—

 
$
16,043

Year Ended September 30, 2013
5,574

 
—

 
—

 
1,328

 
4,246

Year Ended September 30, 2012
9,481

 
—

 
—

 
3,907

 
5,574

Allowance for uncollectible pawn service charges receivable:
 
 
 
 
 
 
 
 
 
Year Ended September 30, 2014
$
9,974

 
$
—

 
$
333

 
$
—

 
$
10,307

Year Ended September 30, 2013
11,427

 
—

 
—

 
1,453

 
9,974

Year Ended September 30, 2012
10,720

 
—

 
707

 
—

 
11,427

Allowance for uncollectible consumer loan fees and interest receivable:
 
 
 
 
 
 
 
 
 
Year Ended September 30, 2014
$
462

 
$
—

 
$
13,223

 
$
—

 
$
13,685

Year Ended September 30, 2013
3,763

 
—

 
—

 
3,301

 
462

Year Ended September 30, 2012
571

 
—

 
3,192

 
—

 
3,763

Allowance for valuation of deferred tax assets:
 
 
 
 
 
 
 
 
 
Year Ended September 30, 2014
$
659

 
$
—

 
$
—

 
$
495

 
$
164

Year Ended September 30, 2013
2,242

 
—

 
—

 
1,583

 
659

Year Ended September 30, 2012
1,425

 
817

 
—

 
—

 
2,242