Accounts and Notes Receivable

9 Months Ended

Jun. 30, 2014

Accounts and Notes Receivable

5.    Accounts and Notes Receivable

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

	June 30, 2014			September 30, 2013
Trade accounts receivable	$	26,402		$	50,132
Allowance for doubtful accounts		(1,057	)		(376	)
	$	25,345		$	49,756

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 does not have any off-balance-sheet credit exposure related to its customers.

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

	June 30, 2014		September 30, 2013
Notes receivable	$	3,846	$	5,290
Allowance for doubtful notes		—		—
		3,846		5,290