ACCRUED EXPENSES

12 Months Ended

Sep. 30, 2019

ACCRUED EXPENSES

ACCRUED EXPENSES

13. ACCRUED EXPENSES

As part of a fiscal 2012 restructuring, we accrued for lease payments at the cease use date for our United Kingdom facility and have considered free rent, sublease rentals and the number of days it would take to restore the space to its original condition prior to our improvements. Based on these matters, we had a $1,117 reserve for lease related costs and for legal and professional fees and other costs to remove improvements previously made to the facility. During fiscal 2019, the Company released portions of the reserve for lease related liabilities that were no longer owed due to the statute of limitations.  For the year ended September 30, 2019, general and administrative expenses on the condensed consolidated statements of operations and comprehensive income (loss) were reduced by $768 for the liability reduction.  At September 30, 2019 and September 30, 2018, respectively, we had $349 and $1,117 reserved for the remaining liability. The reserve is classified as a current liability on the condensed consolidated balance sheets.