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Accounts Receivable
9 Months Ended
Jun. 30, 2018
Receivables [Abstract]  
Accounts Receivable
Accounts Receivable

The components of accounts receivable consisted of the following:


 
As of

As of
(in thousands)
 
June 30, 2018

September 30, 2017
Accounts receivable, gross
 
$
15,468

 
$
22,287

Allowance for doubtful accounts
 
(598
)
 
(22
)
Accounts receivable, net
 
$
14,870

 
$
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 and nine months ended June 30, 2018 and 2017.

Allowance for Doubtful Accounts
(in thousands)
 
For the three months ended June 30,
 
For the nine months ended June 30,
 
 
2018
 
2017
 
2018
 
2017
Balance at beginning of period
 
$
95

 
$
13

 
$
22

 
$
36

Provision adjustment - expense, net of recoveries
 
524

 

 
599

 
7

Write-offs and other adjustments - deductions to receivable balances
 
(21
)
 
(6
)
 
(23
)
 
(36
)
Balance at end of period
 
$
598

 
$
7

 
$
598

 
$
7


During the three and nine months ended June 30, 2018, we recorded a $0.5 million reserve on accounts receivable related to two customers account balances for which management had uncertainty with respect to its respective total collectability.