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Accrued Expenses and Other Current Liabilities
12 Months Ended
Sep. 30, 2018
Payables And Accruals [Abstract]  
Accrued Expenses and Other Current Liabilities

13. Accrued Expenses and Other Current Liabilities

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

 

 

 

 

AS OF SEPTEMBER 30,

 

 

 

2018

 

 

2017

 

Product warranty

 

$

688

 

 

$

508

 

Compensated absences

 

 

1,329

 

 

 

1,287

 

Legal and professional fees

 

 

434

 

 

 

194

 

Payroll

 

 

960

 

 

 

682

 

Property and sales taxes

 

 

1,977

 

 

 

2,383

 

Medical claims

 

 

450

 

 

 

550

 

Other

 

 

988

 

 

 

734

 

 

 

$

6,826

 

 

$

6,338

 

 

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.