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Other Current Liabilities
12 Months Ended
Sep. 30, 2022
Other Liabilities, Current [Abstract]  
Other Current Liabilities

13. Other Current Liabilities

Other current liabilities consisted of the following (in thousands):

 

 

 

AS OF SEPTEMBER 30,

 

 

 

2022

 

 

2021

 

Deferred revenue

 

$

629

 

 

$

1,346

 

Compensated absences

 

 

1,849

 

 

 

1,728

 

Payroll

 

 

804

 

 

 

1,579

 

Property and sales taxes

 

 

991

 

 

 

1,038

 

Legal and professional fees

 

 

346

 

 

 

360

 

Medical claims

 

 

590

 

 

 

574

 

Product warranty

 

 

524

 

 

 

379

 

Income taxes

 

 

56

 

 

 

29

 

Other

 

 

827

 

 

 

766

 

 

 

$

6,616

 

 

$

7,799

 

 

The Company is self-insured for certain losses related to employee medical claims. The Company has purchased stop-loss coverage for individual claims in excess of $175,000 per claimant per year in order to limit its exposure to any significant levels of employee medical claims. Self-insured losses are accrued based on the Company’s historical experience and on estimates of aggregate liability for uninsured claims incurred using certain actuarial assumptions followed in the insurance industry.