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Basis of Presentation (Tables)
 6 Months Ended
Mar. 31, 2019
Accounting Policies [Abstract]  
Impact of Adoption of ASC Topic 606 on Consolidated Balance Sheet

The impact of the adoption of ASC Topic 606 on the opening consolidated balance sheet as of October 1, 2018, as compared with the consolidated balance sheet previously reported as of September 30, 2018, was as follows:

 

(Dollars in thousands)

 

September 30, 2018, As Reported

 

 

Adjustments for Adoption of Topic 606

 

 

October 1, 2018

Opening Balance

 

Assets

 

 

 

 

 

 

 

 

 

 

 

 

Contract assets - royalties and license fees

 

$

—

 

 

$

6,904

 

 

$

6,904

 

Deferred income taxes

 

 

6,304

 

 

 

(1,215

)

 

 

5,089

 

Income tax receivable

 

 

1,152

 

 

 

(390

)

 

 

762

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Liabilities and Stockholders' Equity

 

 

 

 

 

 

 

 

 

 

 

 

Deferred revenue, current portion

 

 

9,646

 

 

 

(18

)

 

 

9,628

 

Deferred revenue, less current portion

 

 

11,247

 

 

 

(181

)

 

 

11,066

 

Retained earnings

 

 

97,615

 

 

 

5,498

 

 

 

103,113