Trade Accounts Receivable and Financing Receivables (Tables)

9 Months Ended

Jun. 30, 2020

Trade accounts receivable, net (excluding financing receivables) is reflected in the following table (in thousands):

	June 30, 2020			September 30, 2019
Trade accounts receivable	$	14,874		$	25,144
Allowance for doubtful accounts		(1,189	)		(951	)
Total	$	13,685		$	24,193

The following table summarizes changes in the Company’s allowance for doubtful accounts for the nine months ended June 30, 2020:

Balance at October 1, 2019	$	951
Bad debt expense, net of recoveries		406
Write-offs		(168	)
Balance at June 30, 2020	$	1,189

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

	June 30, 2020			September 30, 2019
Promissory notes	$	281		$	780
Sales-type lease		658			2,692
Total financing receivables		939			3,472
Unearned income:
Sales-type lease		(5	)		(55	)
Total unearned income		(5	)		(55	)
Total financing receivables, net of unearned income		934			3,417
Less current portion		(934	)		(3,233	)
Non-current financing receivables	$	—		$	184