Trade Accounts and Financing Receivables

6 Months Ended

Mar. 31, 2019

Receivables [Abstract]

Trade Accounts and Financing Receivables

6.   Trade Accounts and Financing Receivables

Trade accounts receivable, net are reflected in the following table (in thousands):

	March 31, 2019			September 30, 2018
Trade accounts receivable	$	21,314		$	15,776
Allowance for doubtful accounts		(680	)		(1,453	)
	$	20,634		$	14,323

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 accounts receivable balances.  Accounts receivable balances are charged off against the allowance whenever it is probable that the receivable balance will not be recoverable. Trade accounts receivable at March 31, 2019 includes $8.2 million due from a single customer, of which $6.2 million was collected in April 2019.        

Financing receivables are reflected in the following table (in thousands):

	March 31, 2019			September 30, 2018
Promissory notes	$	4,730		$	5,646
Sales-type lease		4,032			5,533
Total financing receivables		8,762			11,179
Unearned income:
Promissory notes		(95	)		(95	)
Sales-type lease		(150	)		(237	)
Total unearned income		(245	)		(332	)
Total financing receivables, net of unearned income		8,517			10,847
Allowance for doubtful promissory notes		(2,104	)		(1,849	)
Less current portion		(3,660	)		(4,258	)
Non-current financing receivables	$	2,753		$	4,740