Trade Accounts and Notes Receivable

9 Months Ended

Jun. 30, 2012

Trade Accounts and Notes Receivable [Abstract]

Trade Accounts And Notes Receivable

6. Trade Accounts and Notes Receivable

Current trade accounts are reflected in the following table (in thousands):

	June 30, 2012			September 30, 2011
Trade accounts receivable	$	24,994		$	20,172
Allowance for doubtful accounts		(668	)		(411	)
	$	24,326		$	19,761

The allowance for doubtful accounts represents the Company’s best estimate of probable credit losses. The Company determines the allowance based upon historical experience and a review of its balances. Accounts receivable balances are charged off against the allowance whenever it is probable that the receivable will not be recoverable.

The Company provides long-term financing in the form of promissory notes when competitive conditions require such financing. Notes receivable bear interest and are generally collateralized by the products sold.

Notes receivable are reflected in the following table (in thousands):

	June 30, 2012		September 30, 2011
Notes receivable	$	3,784	$	5,806
Allowance for doubtful notes		—		—
		3,784		5,806
Less current portion		1,588		2,100
	$	2,196	$	3,706