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Accounts Receivable
3 Months Ended
Dec. 31, 2016
Receivables [Abstract]  
Accounts Receivable
Accounts Receivable

The components of accounts receivable consisted of the following:


As of

As of
(in thousands)
December 31,
2016

September 30, 2016
Accounts receivable, gross
$
21,062

 
$
18,468

Allowance for doubtful accounts
(33
)
 
(36
)
Accounts receivable, net
$
21,029

 
$
18,432



The allowance for doubtful accounts is based on the age of receivables and a specific identification of receivables considered at risk of collection.

The following table summarizes changes in the allowance for doubtful accounts for the three months ended December 31, 2016 and 2015.

Allowance for Doubtful Accounts
(in thousands)
For the Three Months Ended December 31,
 
2016
 
2015
Balance at beginning of period
$
36

 
$
462

Provision adjustment - expense, net of recoveries

 
4

Write-offs and other adjustments - additions (deductions) to receivable balances
(3
)
 
(141
)
Balance at end of period
$
33

 
$
325