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Fair Value Measurements (Tables) | 9 Months Ended
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Jun. 30, 2022
Fair Value Disclosures [Abstract] |
Schedule of Financial Assets Measured at Fair Value on a Recurring Basis | The Company's financial assets measured at fair value on a recurring basis subject to the disclosure requirements at June 30, 2022 and September 30, 2021, were as follows (in thousands):
|  |  |  |  |  | Gross Unrealized |  |  |  | Classification on Balance Sheet
As of June 30, 2022 |  | Fair Value Level |  | Cost or Amortized Cost |  | Gains |  | Losses |  | Aggregate Fair Value |  | Cash and Cash Equivalents |  | Short-Term Investments |  | Long-Term Investments
Changes in fair value recorded in other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Money Market Funds |  | Level 1 |  | $ | 79,183 |  |  | $ | — |  |  | $ | — |  |  | $ | 79,183 |  |  | $ | 79,183 |  |  | $ | — |  |  | $ | — |
Certificates of deposit |  | Level 2 |  | 250 |  |  | — |  |  | — |  |  | 250 |  |  | — |  |  | 250 |  |  | — |
Corporate bonds and notes |  | Level 2 |  | 93,016 |  |  | 1 |  |  | (1,086) |  |  | 91,931 |  |  | — |  |  | 81,499 |  |  | 10,432 |
Municipal bonds and notes |  | Level 2 |  | 7,661 |  |  | — |  |  | (110) |  |  | 7,551 |  |  | 1,392 |  |  | 4,013 |  |  | 2,146 |
U.S. government securities |  | Level 2 |  | 110,639 |  |  | — |  |  | (979) |  |  | 109,660 |  |  | — |  |  | 106,855 |  |  | 2,805 |
U.S. government agency securities |  | Level 2 |  | 5,647 |  |  | — |  |  | (77) |  |  | 5,570 |  |  | — |  |  | 3,841 |  |  | 1,729 |
Total debt investments |  |  |  | $ | 296,396 |  |  | $ | 1 |  |  | $ | (2,252) |  |  | $ | 294,145 |  |  | $ | 80,575 |  |  | $ | 196,458 |  |  | $ | 17,112 |
Changes in fair value recorded in other net income (expense) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity investments |  | * |  |  |  |  |  |  |  | $ | 2,000 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,000 |
Total equity investments |  |  |  |  |  |  |  |  |  | 2,000 |  |  | — |  |  | — |  |  | 2,000 |
Total investments |  |  |  |  |  |  |  |  |  | $ | 296,145 |  |  | $ | 80,575 |  |  | $ | 196,458 |  |  | $ | 19,112 |
* The fair value of this equity investment is measured at net asset value (NAV) which approximates fair value and is not classified within the fair value hierarchy.
|  |  |  |  |  | Gross Unrealized |  |  |  | Classification on Balance Sheet
As of September 30, 2021 |  | Fair Value Level |  | Cost or Amortized Cost |  | Gains |  | Losses |  | Aggregate Fair Value |  | Cash and Cash Equivalents |  | Short-Term Investments |  | Long-Term Investments
Changes in fair value recorded in other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Money Market Funds |  | Level 1 |  | $ | 17,150 |  |  | $ | — |  |  | $ | — |  |  | $ | 17,150 |  |  | $ | 17,150 |  |  | $ | — |  |  | $ | — |
Certificates of deposit |  | Level 2 |  | 255 |  |  | — |  |  | — |  |  | 255 |  |  | — |  |  | 255 |  |  | — |
Corporate bonds and notes |  | Level 2 |  | 243,568 |  |  | 129 |  |  | (86) |  |  | 243,611 |  |  | 4,397 |  |  | 186,107 |  |  | 53,107 |
Municipal bonds and notes |  | Level 2 |  | 24,684 |  |  | 2 |  |  | (9) |  |  | 24,677 |  |  | — |  |  | 13,566 |  |  | 11,111 |
U.S. government securities |  | Level 2 |  | 162,221 |  |  | 14 |  |  | (12) |  |  | 162,223 |  |  | — |  |  | 102,615 |  |  | 59,608 |
U.S. government agency securities |  | Level 2 |  | 36,053 |  |  | — |  |  | (14) |  |  | 36,039 |  |  | — |  |  | 27,087 |  |  | 8,952 |
Total investments |  |  |  | $ | 483,931 |  |  | $ | 145 |  |  | $ | (121) |  |  | $ | 483,955 |  |  | $ | 21,547 |  |  | $ | 329,630 |  |  | $ | 132,778 |
Property, Plant and Equipment | Impairment charges were allocated to the following income statement line items for the three and nine months ended June 30, 2022 and 2021 (in thousands):
|  | Three months ended June 30, |  | Nine months ended June 30,
|  | 2022 |  | 2021 |  | 2022 |  | 2021
Cost of net product revenue |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2,865 |
Cost of net service revenue |  | — |  |  | — |  |  | — |  |  | 3,492 |
Sales and marketing |  | — |  |  | — |  |  | 6,175 |  |  | 11,515 |
Research and development |  | — |  |  | — |  |  | — |  |  | 12,974 |
General and administrative |  | — |  |  | — |  |  | — |  |  | 9,852 |
Total impairment charges |  | $ | — |  |  | $ | — |  |  | $ | 6,175 |  |  | $ | 40,698 |

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- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(13)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 + Details
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