Accrued Expenses and Other Current Liabilities (Tables)

3 Months Ended

Dec. 31, 2014

Payables and Accruals [Abstract]

Schedule of Accrued Liabilities

The components of accrued expenses and other current liabilities consisted of the following:

	As of		As of
(in thousands)	December 31, 2014		September 30, 2014
Compensation	$	5,457	$	1,797
Warranty	1,904		2,285
Termination fee	2,775		2,775
Professional fees	509		2,181
Royalty	13		—
Customer deposits	551		593
Deferred revenue	49		97
Self insurance	1,249		1,470
Income and other taxes	5,618		1,433
Loss on sale contracts	204		119
Severance accruals	2,061		1,317
Loss on inventory purchase commitments	—		306
Amounts owed to SolAero	3,767		—
Other	1,069		836
Accrued expenses and other current liabilities	$	25,226	$	15,209

Schedule of Restructuring and Related Costs

The following table summarizes the changes in the severance-related accrual accounts:

(in thousands)	Severance-related accruals
Balance as of September 30, 2014	$	1,317
Expense - charged to accrual	965
Payments and accrual adjustments	(221		)
Balance as of December 31, 2014	$	2,061

Schedule of Product Warranty Accruals

The following table summarizes the changes in our product warranty accrual accounts:

Product Warranty Accruals	For the three months ended December 31,
(in thousands)	2014			2013
Balance at beginning of period	$	2,816		$	3,881
Provision for product warranty - expense	402			—
Adjustments and utilization of warranty accrual	(783		)	(218		)
Balance at end of period	$	2,435		$	3,663
Current portion	$	1,904		$	3,132
Non-current portion	531			531
Product warranty liability at end of period	$	2,435		$	3,663