Accrued Expenses and Other Current Liabilities (Tables)

6 Months Ended

Mar. 31, 2019

Payables and Accruals [Abstract]

Schedule of Accrued Liabilities

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

	As of
(in thousands)	March 31, 2019		September 30, 2018
Compensation	$	3,159	$	3,065
Warranty	599		642
Professional fees	1,376		604
Customer deposits	259		22
Deferred revenue	83		368
Income and other taxes	10,511		7,593
Severance and restructuring accruals	—		82
Other	1,394		1,829
Accrued expenses and other current liabilities	$	17,381	$	14,205

Schedule of Restructuring and Related Costs

The following table summarizes the changes in the severance and restructuring accrual account:

(in thousands)	Severance-related accruals			Restructuring- related accruals			Total
Balance as of September 30, 2018	7			75			82
Expense - charged to accrual	57			—			57
Payments and accrual adjustments	(64		)	(75		)	(139		)
Balance as of March 31, 2019	$	—		$	—		$	—

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 March 31,						For the six months ended March 31,
(in thousands)	2019			2018			2019			2018
Balance at beginning of period	$	652		$	713		$	642		$	684
Provision for product warranty - expense	49			224			105			282
Adjustments and utilization of warranty accrual	(102		)	(100		)	(148		)	(129		)
Balance at end of period	$	599		$	837		$	599		$	837