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Deferred Revenue and Other Liabilities
12 Months Ended
Sep. 30, 2020
Deferred Credits And Other Liabilities [Abstract]  
Deferred Revenue and Other Liabilities

14. Deferred Revenue and Other Liabilities

Deferred revenue and other liabilities consisted of the following (in thousands):

 

 

 

 

AS OF SEPTEMBER 30,

 

 

 

2020

 

 

2019

 

Deferred revenue

 

$

6,245

 

 

$

2,775

 

Compensated absences

 

 

1,818

 

 

 

1,603

 

Payroll

 

 

1,799

 

 

 

1,031

 

Property and sales taxes

 

 

1,364

 

 

 

1,972

 

Legal and professional fees

 

 

451

 

 

 

356

 

Medical claims

 

 

437

 

 

 

496

 

Product warranty

 

 

258

 

 

 

229

 

Income taxes

 

 

54

 

 

 

25

 

Other

 

 

894

 

 

 

683

 

 

 

 

13,320

 

 

 

9,170

 

Less current portion

 

 

8,753

 

 

 

9,119

 

Non-current portion

 

$

4,567

 

 

$

51

 

 

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.