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Accrued Expenses and Other Current Liabilities
12 Months Ended
Sep. 30, 2020
Payables and Accruals [Abstract]  
Accrued Expenses and Other Current Liabilities

NOTE 10.Accrued Expenses and Other Current Liabilities

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

As of September 30,

(in thousands)

    

2020

    

2019

Compensation

$

6,916

$

5,185

Warranty

 

803

 

654

Legal expenses and other professional fees

211

4,407

Contract liabilities

502

541

Income and other taxes

 

1,265

 

1,135

Severance and restructuring accruals

 

17

 

172

Other

 

1,863

 

2,427

Accrued expenses and other current liabilities

$

11,577

$

14,521

Warranty: The following table summarizes the changes in our product warranty accrual accounts:

Product Warranty Accruals

For the fiscal year ended September 30, 

(in thousands)

    

2020

    

2019

    

2018

Balance at beginning of period

$

654

$

642

$

684

Provision for product warranty - expense

 

626

 

186

 

431

Warranty liability assumed in acquisition liability

 

 

80

 

Adjustments and utilization of warranty accrual

 

(477)

 

(254)

 

(473)

Balance at end of period

$

803

$

654

$

642

Severance and restructuring accruals: In an effort to better align our current and future business operations related to our CATV product lines, in August 2019 the Company reduced its workforce by approximately 40 individuals and recorded a charge for severance for the affected employees in the amount of $0.5 million in the fiscal year ended September 30, 2019. In January 2020, we further reduced our workforce and recorded a charge for severance for the affected employees in the amount of $0.6 million in the fiscal year ended September 30, 2020.

Our severance and restructuring-related accruals specifically relate to the reductions in force. Expense related to severance and restructuring accruals is included in selling, general, and administrative expense on our consolidated statements of operations and comprehensive (loss) income. The following table summarizes the changes in the severance and restructuring accrual account:

    

Severance-

    

Restructuring

    

(in thousands)

related accruals

related accruals

Total

Balance as of September 30, 2019

 

$

172

 

$

 

$

172

Expense - charged to accrual

 

626

 

 

626

Payments and accrual adjustments

 

(781)

 

 

(781)

Balance as of September 30, 2020

$

17

$

$

17