Note 10 - Prepaid Expenses and Other

12 Months Ended

Sep. 30, 2021

Notes to Financial Statements

Prepaid Expenses And Other Disclosure [Text Block]

10. PREPAID EXPENSES AND OTHER

	September 30,
	2021		2020
Deposits for inventory	$	997	$	54
Prepaid insurance		395		264
Dues and subscriptions		213		151
Prepaid professional services		158		-
Prepaid commissions		82		-
Trade shows and travel		95		103
Other		315		288
	$	2,255	$	860

Deposits for inventory

Deposits for inventory consisted of cash payments to vendors for inventory to be delivered in the future.

Prepaid insurance

Prepaid insurance consisted of premiums paid for health, commercial and corporate insurance. These premiums are amortized on a straight-line basis over the term of the agreements.

Dues and subscriptions

Dues and subscriptions consist of payments made in advance for software subscriptions and trade and professional organizations. These payments are amortized on a straight-line basis over the term of the agreements.

Prepaid professional services

Prepaid professional services consist of payments made in advance for services such as accounting and legal services.

Prepaid commissions

Prepaid commissions represent the current portion of sales commissions paid in connection with obtaining a contract with a customer. These costs are deferred and are amortized on a straight-line basis over the period of benefit, which is four years. Amortization of prepaid commissions is included in selling, general and administrative expenses in the accompanying consolidated statement of operations.

Trade shows and travel

Trade shows and travel consists of payments made in advance for trade show events.