Accounts and Notes Receivable

9 Months Ended

Jun. 30, 2017

Receivables [Abstract]

Accounts and Notes Receivable

5.   Accounts and Notes Receivable

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

	June 30, 2017			September 30, 2016
Trade accounts receivable	$	9,725		$	17,841
Allowance for doubtful accounts		(1,398	)		(2,449	)
	$	8,327		$	15,392

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 current review of its balances.  Accounts receivable balances are charged off against the allowance whenever it is probable that the receivable will not be recoverable.

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

	June 30, 2017			September 30, 2016
Notes receivable	$	4,222		$	3,850
Allowance for doubtful notes		(1,020	)		(500	)
		3,202			3,350
Less current portion		2,614			1,533
Non-current notes receivable	$	588		$	1,817