Note 9 - Other Long Term Liabilities

6 Months Ended

Mar. 31, 2017

Notes to Financial Statements

Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Noncurrent [Text Block]

9

.

   Other Long Term Liabilities

Deferred Rent

In connection with the lease in Massachusetts, the Company made an investment in leasehold improvements at this location of approximately

$1.4

million, of which approximately

$657

was funded by the landlord. The capitalized leasehold improvements are being amortized over the initial life of the lease. The improvements funded by the landlord are treated as lease incentives. Accordingly, the funding received from the landlord was recorded as a fixed asset addition and a deferred rent liability on the Condensed Consolidated Balance Sheets. As of

March

31,

2017,

$147

was reflected in Accrued Liabilities and

$123

is reflected in Other Long Term Liabilities on the Consolidated Balance Sheet. As of

September

30,

2016,

$141

was reflected in Accrued Liabilities and

$197

is reflected in Other Long Term Liabilities on the Consolidated Balance Sheet. The deferred rent liability is being amortized as a reduction of rent expense over the life of the lease.