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Accounts Receivable
3 Months Ended
Dec. 31, 2017
Receivables [Abstract]  
Accounts Receivable
Accounts Receivable

The components of accounts receivable consisted of the following:


 
As of

As of
(in thousands)
 
December 31, 2017

September 30, 2017
Accounts receivable, gross
 
$
23,169

 
$
22,287

Allowance for doubtful accounts
 
(39
)
 
(22
)
Accounts receivable, net
 
$
23,130

 
$
22,265



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, 2017 and 2016.

Allowance for Doubtful Accounts
(in thousands)
 
For the three months ended December 31,
 
 
2017
 
2016
Balance at beginning of period
 
$
22

 
$
36

Provision adjustment - expense, net of recoveries
 
17

 

Write-offs and other adjustments - deductions to receivable balances
 

 
(3
)
Balance at end of period
 
$
39

 
$
33