Accrued Expenses and Other Current Liabilities

12 Months Ended

Sep. 30, 2017

Payables And Accruals [Abstract]

Accrued Expenses and Other Current Liabilities

11. Accrued Expenses and Other Current Liabilities

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

	AS OF SEPTEMBER 30,
	2017		2016		2015
Product warranty	$	508	$	392	$	2,326
Compensated absences		1,287		1,509		1,653
Legal and professional fees		194		218		277
Payroll		682		692		581
Property and sales taxes		2,383		3,234		2,909
Medical claims		550		624		763
Employee bonuses		—		—		36
Other		734		1,180		1,134
	$	6,338	$	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.