Accounts and Notes Receivable

6 Months Ended

Mar. 31, 2015

Receivables [Abstract]

Accounts and Notes Receivable

5. Accounts and Notes Receivable

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

	March 31, 2015			September 30, 2014
Trade accounts receivable	$	18,637		$	25,727
Allowance for doubtful accounts		(1,854	)		(1,125	)
	$	16,783		$	24,602

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):

	March 31, 2015		September 30, 2014
Notes receivable	$	5,928	$	3,814
Allowance for doubtful notes		—		—
		5,928		3,814
Less current portion		4,404		3,786
Non-current notes receivable	$	1,524	$	28

During the three months ended March 31, 2015, notes receivable were reduced $0.7 million in connection with the return of rental equipment from a customer in a non-cash transaction.