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Intangible Assets
 3 Months Ended
Dec. 31, 2011
INTANGIBLE ASSETS [Abstract]  
Intangible Assets Disclosure [Text Block]
INTANGIBLE ASSETS
 
The Company’s intangible assets consisted of the following (in thousands):
 
 
 
December 31,
2011
 
September 30,
2011
 
Estimated
Useful
Lives
 
 
Cost
Accum. Amort.
Net Book Value
 
Cost
Accum. Amort.
Net Book Value
 
 
Contract rights under development and placement fee agreements
 
$
50,624

$
(29,681
)
$
20,943

 
$
50,483

$
(27,785
)
$
22,698

 
4-7 years
Internally-developed gaming software
 
37,227

(31,890
)
5,337

 
35,904

(30,970
)
4,934

 
1-5 years
Patents and trademarks
 
6,983

(6,257
)
726

 
6,920

(6,157
)
763

 
1-5 years
Other
 
250

(250
)
—

 
250

(250
)
—

 
3-5 years
Total intangible assets, net
 
$
95,084

$
(68,078
)
$
27,006

 
$
93,557

$
(65,162
)
$
28,395

 
 
 
Contract rights are amounts allocated to intangible assets for dedicated floor space resulting from development agreements or placement fees. The related amortization expense, or accretion of contract rights, is netted against its respective revenue category in the accompanying condensed consolidated statements of operations.
 
Internally developed gaming software is accounted for under the provisions of ASC Topic 985 “Software” and is stated at cost, which is amortized over the estimated useful life of the software, generally using the straight-line method. The Company amortizes internally-developed games over a twelve month period, gaming engines over an eighteen month period, gaming systems over a three-year period and its central management systems over a five-year period. Software development costs are capitalized once technological feasibility has been established, and are amortized when the software is placed into service. Any subsequent software maintenance costs, such as bug fixes and subsequent testing, are expensed as incurred. Discontinued software development costs are expensed when the determination to discontinue is made. For the three month periods ended December 31, 2011 and 2010, amortization expense related to internally-developed gaming software was $920,000 and $778,000, respectively.
 
Management reviews intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.