XML 53 R38.htm IDEA: XBRL DOCUMENT v3.3.1.900
Goodwill and Other Intangible Assets (Tables)
 12 Months Ended
Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of indefinite-lived intangible assets
The following table presents the balance of each major class of indefinite-lived intangible assets:
 
September 30,
 
2015
 
2014
 
 
 
 
 
(in thousands)
Pawn licenses
$
8,836

 
$
8,836

Trade name
5,676

 
6,990

Domain name
—

 
13

 
$
14,512


$
15,839
Changes in the carrying value of goodwill, by segment
The following table presents the changes in the carrying value of goodwill, by segment in addition to discontinued operations, during the periods presented:
 
U.S. Pawn
 
Mexico Pawn
 
Grupo Finmart
 
Other
International
 
Discontinued Operations
 
Consolidated
 
 
 
 
 
 
 
 
 
 
 
 
 
(in thousands)
Balances as of September 30, 2013
$
228,629

 
$
11,717

 
$
98,492

 
$
—

 
$
94,462

 
$
433,300

Goodwill impairment
—

 
—

 
—

 
—

 
(84,158
)
 
(84,158
)
Effect of foreign currency translation changes
—

 
(299
)
 
(2,512
)
 
—

 
246

 
(2,565
)
Balances as of September 30, 2014
$
228,629

 
$
11,418

 
$
95,980

 
$
—

 
$
10,550

 
$
346,577

Acquisitions
15,701

 
—

 
—

 
—

 
—

 
15,701

Goodwill impairment
—

 
(1,703
)
 
—

 
—

 
(10,550
)
 
(12,253
)
Effect of foreign currency translation changes
—

 
(2,399
)
 
(20,166
)
 
—

 
—

 
(22,565
)
Balances as of September 30, 2015
$
244,330

 
$
7,316

 
$
75,814

 
$
—

 
$
—

 
$
327,460
Schedule of definite-lived intangible assets
The following table presents the gross carrying amount and accumulated amortization for each major class of definite-lived intangible assets:
 
September 30,
 
2015
 
2014
 
Carrying Amount
 
Accumulated Amortization
 
Net Book Value
 
Carrying Amount
 
Accumulated Amortization
 
Net Book Value
 
 
 
 
 
 
 
 
 
 
 
 
 
(in thousands)
Real estate finders’ fees
$
1,643

 
$
(733
)
 
$
910

 
$
1,500

 
$
(713
)
 
$
787

Non-compete agreements
3,908

 
(3,147
)
 
761

 
3,823

 
(3,432
)
 
391

Favorable lease
1,001

 
(569
)
 
432

 
1,001

 
(484
)
 
517

Franchise rights
—

 
—

 
—

 
1,432

 
(210
)
 
1,222

Contractual relationship
13,579

 
(4,770
)
 
8,809

 
17,640

 
(4,418
)
 
13,222

Internally developed software
20,659

 
(4,959
)
 
15,700

 
23,851

 
(5,092
)
 
18,759

Deferred financing costs
16,614

 
(7,443
)
 
9,171

 
19,236

 
(4,093
)
 
15,143

Other
502

 
(363
)
 
139

 
547

 
(341
)
 
206

 
$
57,906


$
(21,984
)

$
35,922

 
$
69,030


$
(18,783
)

$
50,247
Classification of amortization recognized as expense
The following table presents the amount and classification of amortization recognized as expense in each of the periods presented:
 
Fiscal Year Ended September 30,
 
2015
 
2014
 
2013
 
 
 
 
 
 
 
(in thousands)
Amortization expense in continuing operations
$
5,690

 
$
5,317

 
$
3,402

Amortization expense in discontinued operations
583

 
1,976

 
1,859

Operations expense
103

 
111

 
108

Interest expense
4,150

 
5,137

 
3,208

 
$
10,526


$
12,541


$
8,577
Estimate of the amount and classification of amortization expense for definite-lived intangible assets
The following table presents our estimate of future amortization expense for definite-lived intangible assets:
Fiscal Year Ended September 30,
 
Amortization expense
 
Operations expense
 
Interest expense
 
 
 
 
 
 
 
 
 
(in thousands)
2016
 
$
7,052

 
$
106

 
$
2,985

2017
 
5,809

 
106

 
2,391

2018
 
5,328

 
106

 
2,320

2020
 
2,820

 
78

 
1,472

2021
 
2,348

 
72

 
3