Accounts Receivable, net

12 Months Ended

Sep. 30, 2023

The components of accounts receivable, net consisted of the following:



	September 30,
(in thousands)	2023		2022
Accounts receivable, gross	$	15,931	$	14,160
Allowance for credit loss	(356)		(337)
Accounts receivable, net	$	15,575	$	13,823

The following table summarizes changes in the allowance for credit loss:


	Year Ended September 30,
(in thousands)	2023		2022
Balance at beginning of period	$	337	$	260
Additions from acquisitions	—		106
Provision adjustment - expense, net of recoveries	193		229
Write-offs and other deductions	(174)		(258)
Balance at end of period	$	356	$	337

Certain of our customers are billed based on fee schedules that are agreed upon in each customer contract. Contract assets represent accrued revenues that have not yet been billed to the customers due to certain contractual terms other than the passage of time and were $8.4 million and $3.8 million as of September 30, 2023 and 2022, respectively. Contract liabilities represent payments received in advance of providing services under certain contract and were $1.6 million and $5.3 million as of September 30, 2023 and 2022, respectively. Revenue recognized in the fiscal years ended September 30, 2023 and 2022 relating to contract liabilities as of the beginning of the respective fiscal year was $5.3 million and $0.4 million, respectively.