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Accounts Receivable
 12 Months Ended
Sep. 30, 2018
Receivables [Abstract]  
Accounts Receivable
Accounts Receivable

The components of accounts receivable consisted of the following:


 
As of September 30,
(in thousands)
 
2018

2017
Accounts receivable, gross
 
$
19,823

 
$
22,287

Allowance for doubtful accounts
 
(548
)
 
(22
)
Accounts receivable, net
 
$
19,275

 
$
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 fiscal years ended September 30, 2018, 2017 and 2016.

Allowance for Doubtful Accounts
(in thousands)
 
For the Fiscal Years ended September 30,
 
 
2018
 
2017
 
2016
Balance at beginning of period
 
$
22

 
$
36

 
$
462

Provision adjustment - expense, net of recoveries
 
599

 
23

 
23

Write-offs and other adjustments - deductions to receivable balances
 
(73
)
 
(37
)
 
(449
)
Balance at end of period
 
$
548

 
$
22

 
$
36


During the fiscal year ended September 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.