Other Balance Sheet Information (Tables)

3 Months Ended

Dec. 31, 2020

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Summary of Accounts Receivable

The following is a summary of accounts receivable at December 31, 2020 and September 30, 2020 (in thousands):

	December 31,		September 30,
	2020		2020
Accounts receivable	$	202,691	$	195,587
Less allowance for expected credit losses		(5,937)		(7,216)
Less allowance for sales returns		(75)		(80)
Accounts receivable, net	$	196,679	$	188,291

Summary of Inventories

The decrease in the allowance for expected credit losses from September 30, 2020 is due to collections of previously reserved trade receivables in the Brooks Life Sciences Services segment during the first quarter of fiscal year 2021.

The following is a summary of inventories at December 31, 2020 and September 30, 2020 (in thousands):

	December 31,		September 30,
	2020		2020
Inventories
Raw materials and purchased parts	$	78,460	$	73,609
Work-in-process		19,655		16,461
Finished goods		25,802		24,764
Total inventories	$	123,917	$	114,834

Product Warranty and Retrofit Activity on Gross Basis

The following is a summary of product warranty and retrofit activity on a gross basis for the three months ended December 31, 2020 and 2019 (in thousands):

Activity -Three Months Ended December 31, 2020
Balance						Balance
September 30,						December 31,
2020		Accruals		Costs Incurred		2020
$	8,201	$	2,451	$	(2,424)	$	8,228
Activity -Three Months Ended December 31, 2019
Balance						Balance
September 30,						December 31,
2019		Accruals		Costs Incurred		2019
$	7,175	$	2,479	$	(2,161)	$	7,493