Annual report pursuant to Section 13 and 15(d)

FAIR VALUE MEASUREMENTS (Tables)

v3.20.2
FAIR VALUE MEASUREMENTS (Tables)
 12 Months Ended
Sep. 30, 2020
Fair Value Disclosures [Abstract]  
Fair Value of Assets and Liabilities Measured on a Recurring Basis
As of September 30, 2020 and 2019, the fair values of the Company's assets and liabilities measured on a recurring basis were categorized as follows:
  September 30, 2020
  Level 1 Level 2 Level 3 Total
Assets:
Equity and fixed income mutual funds —  24,610  —  24,610 
Life insurance policies —  4,621  —  4,621 
Total assets at fair value $ —  $ 29,231  $ —  $ 29,231 
Liabilities:        
   Derivatives (1)
$ —  $ 7,792  $ —  $ 7,792 
Total liabilities at fair value $ —  $ 7,792  $ —  $ 7,792 
(1) Interest rate swaps are valued based on observable market swap rates and are classified within Level 2 of the fair value hierarchy.

  September 30, 2019
  Level 1 Level 2 Level 3 Total
Assets:
Derivatives (1)
$ —  $ 845  $ —  $ 845 
Equity and fixed income mutual funds —  22,986  —  22,986 
Life insurance policies —  4,030  —  4,030 
Total assets at fair value $ —  $ 27,861  $ —  $ 27,861 
Liabilities:        
   Derivatives (1)
$ —  $ 1,379  $ —  $ 1,379 
Total liabilities at fair value $ —  $ 1,379  $ —  $ 1,379 
(1) Interest rate swaps are valued based on observable market swap rates and are classified within Level 2 of the fair value hierarchy.