Accrued Expenses and Other Current Liabilities

12 Months Ended

Sep. 30, 2016

Payables And Accruals [Abstract]

Accrued Expenses and Other Current Liabilities

12. Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following (in thousands):

	AS OF SEPTEMBER 30,
	2016		2015
Employee bonuses	$	—	$	36
Product warranty		392		2,326
Compensated absences		1,509		1,653
Legal and professional fees		218		277
Payroll		692		581
Property and sales taxes		3,234		2,909
Medical claims		624		763
Other		1,180		1,134
	$	7,849	$	9,679

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.