Detail of Selected Balance Sheet Accounts

12 Months Ended

Sep. 30, 2021

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Detail of Selected Balance Sheet Accounts

Allowance for Credit Losses

Activity in our allowance for credit losses consisted of the following (in thousands):


	September 30,
	2021		2020
Balance at beginning of period	$	510	$	301
Bad debt expense, net	48		258
Uncollectible accounts written off, net of recoveries	(242)		(32)
Change due to foreign currency translation	17		(17)
Balance at end of period	$	333	$	510

Inventories

The components of inventories are summarized below (in thousands):


	September 30,
	2021		2020
Raw materials, parts and subassemblies	$	33,149	$	31,202
Work-in-progress	1,147		1,539
Provision for excess and obsolete inventory	(4,461)		(3,773)
Total inventories	$	29,835	$	28,968

Property, Plant and Equipment

Property, plant and equipment are summarized below (in thousands):


	September 30,				Range of
	2021		2020		Asset Lives
Land	$	22,355	$	22,008	—
Buildings and improvements	124,798		122,529		3 - 39 Years
Machinery and equipment	96,017		108,439		3 - 15 Years
Furniture and fixtures	3,683		3,611		3 - 10 Years
Construction in process	752		1,530		—
	$	247,605	$	258,117
Less: Accumulated depreciation	(138,148)		(143,745)
Total property, plant and equipment, net	$	109,457	$	114,372

There were no assets under finance lease as of September 30, 2021 or September 30, 2020. Depreciation expense was $10.2 million, $10.4 million and $11.9 million for fiscal years 2021, 2020, and 2019, respectively.

Accrued Product Warranty

Activity in our product warranty accrual consisted of the following (in thousands):


	September 30,
	2021		2020
Balance at beginning of period	$	2,771	$	2,946
Increase to warranty expense	2,140		2,286
Deduction for warranty charges	(2,406)		(2,463)
Change due to foreign currency translation	26		2
Balance at end of period	$	2,531	$	2,771