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Fair Value Measurements (Tables)

9 Months Ended

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

X

- 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

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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

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