ACCRUED EXPENSES

6 Months Ended

Mar. 31, 2020

ACCRUED EXPENSES

ACCRUED EXPENSES

8.    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 the three and six months ended March 31, 2020, the Company released a portion of the reserve for lease related liabilities that were no longer owed due to the statute of limitations. At March 31, 2020 and September 30, 2019, respectively, we had $225 and $349 reserved for the remaining liability. The reserve is classified as a current liability on the condensed consolidated balance sheets.