v3.24.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES , RELATED RISKS AND UNCERTAINTIES (Tables)
 9 Months Ended
Jun. 30, 2024
Accounting Policies [Abstract]  
Schedule of Cash and Cash Equivalents
Cash, cash equivalents, and restricted cash are reflected on the Unaudited Condensed Consolidated Balance Sheets as follows:
June 30,September 30,
(in thousands)20242023    20232022
Cash and cash equivalents$203,633 $220,609 $257,174 $232,131 
Restricted cash78,369 61,364 59,064 36,246 
Restricted cash - long-term:
Other assets, net— — — 632 
Total cash, cash equivalents, and restricted cash$282,002 $281,973 $316,238 $269,009 
Schedule of Restricted Cash and Cash Equivalents
Cash, cash equivalents, and restricted cash are reflected on the Unaudited Condensed Consolidated Balance Sheets as follows:
June 30,September 30,
(in thousands)20242023    20232022
Cash and cash equivalents$203,633 $220,609 $257,174 $232,131 
Restricted cash78,369 61,364 59,064 36,246 
Restricted cash - long-term:
Other assets, net— — — 632 
Total cash, cash equivalents, and restricted cash$282,002 $281,973 $316,238 $269,009 
Schedule of Description of Recent Accounting Pronouncements and Analysis of the Effects on the Financial Statements
The following table provides a brief description of recent accounting pronouncements and our analysis of the effects on our financial statements:

StandardDescriptionDate of
Adoption		Effect on the Financial 
Statements or Other Significant Matters
Standards that are not yet adopted as of June 30, 2024
ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures
This ASU improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The amendments in this update enhance annual and interim disclosure requirements, determine significant segment expense, clarify circumstances in which an entity can disclose multiple segment measures of profit or loss, provide new segment disclosure requirements for entities with a single reportable segment, and contain other disclosure requirements. This update is effective for annual periods beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024. Early adoption of the amendments is permitted. Upon adoption, the amendments shall be applied retrospectively to all prior periods presented in the financial statements.
October 1, 2024
We plan to adopt this ASU, as required, during fiscal year 2025, with the first disclosure enhancements reflected in our FY 2025 Form 10-K. We are currently evaluating the impact this ASU will have on our disclosures.
ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax DisclosuresThis ASU enhances income tax disclosure requirements. Under the ASU, public business entities must annually (1) disclose specific categories in the rate reconciliation and (2) provide additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than 5 percent of the amount computed by multiplying pretax income or loss by the applicable statutory income tax rate). Specific categories that must be included in the reconciliation for each annual reporting period are specified in the amendment. This update is effective for annual periods beginning after December 15, 2024. Early adoption of the amendments is permitted. Upon adoption, the amendments shall be applied on a prospective basis. Retrospective application is permitted. October 1, 2025
We plan to adopt this ASU, as required, during fiscal year 2026, with the first disclosure enhancements reflected in our FY 2026 Form 10-K. We are currently evaluating the impact this ASU will have on our disclosures.