Detail of Selected Balance Sheet Accounts

12 Months Ended

Sep. 30, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Detail of Selected Balance Sheet Accounts

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,
	2022		2021
Balance at beginning of period	$	333	$	510
Bad debt expense, net	162		48
Uncollectible accounts written off, net of recoveries	(117)		(242)
Change due to foreign currency translation	(34)		17
Balance at end of period	$	344	$	333

Inventories

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

	September 30,
	2022		2021
Raw materials, parts and subassemblies	$	54,220	$	33,149
Work-in-progress	1,202		1,147
Provision for excess and obsolete inventory	(5,007)		(4,461)
Total inventories	$	50,415	$	29,835

Property, Plant and Equipment

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

	September 30,				Range of
	2022		2021		Asset Lives
Land	$	21,299	$	22,355	—
Buildings and improvements	120,506		124,798		3 - 39 Years
Machinery and equipment	88,213		96,017		3 - 15 Years
Furniture and fixtures	3,581		3,683		3 - 10 Years
Construction in process	1,728		752		—
	$	235,327	$	247,605
Less: Accumulated depreciation	(136,699)		(138,148)
Total property, plant and equipment, net	$	98,628	$	109,457

There were no assets under finance lease as of September 30, 2022 or September 30, 2021. Depreciation expense was $9.4 million, $10.2 million and $10.4 million for fiscal years 2022, 2021, and 2020, respectively.

Accrued Product Warranty

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

	September 30,
	2022		2021
Balance at beginning of period	$	2,531	$	2,771
Increase to warranty expense	1,425		2,140
Deduction for warranty charges	(1,564)		(2,406)
Change due to foreign currency translation	(47)		26
Balance at end of period	$	2,345	$	2,531