Variable Interest Entities (Tables)

12 Months Ended

Sep. 30, 2019

Variable Interest Entities

Schedule of summary of the consolidated net assets and liabilities

The assets and liabilities of OpCo that are included in our Consolidated Balance Sheets at September 30, 2019 and 2018 are as follows:

	September 30,
	2019		2018
	(in thousands)
Cash	$	347	$	374
Restricted cash		9,967		10,000
Other current assets		33		—
Long-term capitalized contract costs		—		33,818
Long-term contracts financing receivable		115,508		—
Other noncurrent assets		1,419		810
Total assets	$	127,274	$	45,002
Trade accounts payable	$	25	$	165
Accrued compensation and other current liabilities		191		—
Due to Cubic		25,143		11,724
Other long-term liabilities		21,605		13
Long-term debt		61,994		9,056
Total liabilities	$	108,958	$	20,958
Total Cubic equity		(603)		(304)
Noncontrolling interests		18,919		24,348
Total liabilities and owners' equity	$	127,274	$	45,002

Schedule of revenue, operating profit, and other income/(expense), net

The revenue, operating income, and other income (expense), net of OpCo that are included in our Consolidated Statements of Operations are as follows (in thousands):

	Years Ended September 30,
	2019		2018		2017
Revenue	$	11,211	$	—	$	—
Operating income		9,923		—		—
Other income (expense), net		(21,592)		—		—
Interest income		3,704		—		—
Interest expense		(2,946)		—		—