Accounts and Notes Receivable

9 Months Ended

Jun. 30, 2016

Receivables [Abstract]

Accounts and Notes Receivable

5. Accounts and Notes Receivable

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

	June 30, 2016			September 30, 2015
Trade accounts receivable	$	14,180		$	15,209
Allowance for doubtful accounts		(2,170	)		(2,516	)
	$	12,010		$	12,693

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, 2016		September 30, 2015
Notes receivable	$	4,094	$	3,520
Allowance for doubtful notes		—		—
		4,094		3,520
Less current portion		2,179		2,004
Non-current notes receivable	$	1,915	$	1,516