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Discontinued Operations (Tables) | 3 Months Ended
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Dec. 31, 2015
Discontinued Operations and Disposal Groups [Abstract] |
Disposal Groups, Including Discontinued Operations | At September 30, 2015, the carrying amounts of major classes of assets and liabilities of discontinued operations included in the Consolidated Balance Sheet was as follows (in thousands):
| September 30, 2015
Current assets: |
Accounts receivable, net | $ | 1,417 |
Deferred tax assets | 127 |
Other current assets | 80 |
Total current assets | 1,624 |
Property, equipment and improvements, net | 18 |
Identifiable intangible assets, net | 1,531 |
Goodwill | 1,914 |
Deferred tax assets (1) | (589 | )
Total assets of discontinued operations | $ | 4,498 |
Current liabilities: |
Accounts payable | $ | 50 |
Accrued compensation | 1,346 |
Other current liabilities | 85 |
Total current liabilities | 1,481 |
Other non-current liabilities | 95 |
Total liabilities of discontinued operations | $ | 1,576 |
(1) As of September 30, 2015, the we had a net deferred income tax asset related to the United States federal jurisdiction. That net deferred income tax asset position included a deferred income tax liability of $589 thousand related to Etherios, Inc., which was entirely in the United States federal tax jurisdiction. Below is a summary of the gain on sale subject to final working capital adjustments (in thousands):
Cash received at closing |  | $ | 4,000 |
Less: Employee related liabilities |  | (1,134 | )
Net cash proceeds at closing |  | 2,866 |
Present value of receivable due on October 23, 2016 |  | 2,941 |
Present value of receivable due on October 23, 2017 |  | 1,922 |
Receivable for selling price adjustments |  | 152 |
Total fair value of consideration received |  | 7,881 |
Less: |  |
Net assets of Etherios, Inc. |  | (3,383 | )
Facility abandonment costs |  | (856 | )
Transaction costs, primarily professional fees |  | (730 | )
Gain on sale of discontinued operations, before income taxes |  | $ | 2,912 |
Income (loss) from discontinued operations, after tax, as presented in the Condensed Consolidated Statements of Operations for the three months ended December 31, 2015 and 2014 is as follows (in thousands):
| Three months ended December 31,
| 2015 |  | 2014
Service revenue | $ | 891 |  |  | $ | 1,505 |
Cost of service | 713 |  |  | 2,140 |
Gross profit (loss) | 178 |  |  | (635 | )
Operating expenses: |  |  |
Sales and marketing | 148 |  |  | 557 |
Research and development | 103 |  |  | 479 |
General and administrative | 43 |  |  | 413 |
Total operating expenses | 294 |  |  | 1,449 |
Loss from discontinued operations, before income taxes | (116 | ) |  | (2,084 | )
Gain on sale of discontinued operations, before income taxes | 2,912 |  |  | — |
Total income (loss) from discontinued operations, before income taxes | 2,796 |  |  | (2,084 | )
Income tax benefit on discontinued operations | (523 | ) |  | (727 | )
Income (loss) from discontinued operations, after income taxes | $ | 3,319 |  |  | $ | (1,357 | )
The following table presents amortization, depreciation and purchases of property, equipment, improvements and certain other intangible assets of the discontinued operations related to Etherios (in thousands):
| Three months ended December 31,
| 2015 |  | 2014
Amortization of identifiable intangible assets | $ | 30 |  |  | $ | 121 |
Depreciation of property, equipment and improvements | $ | — |  |  | $ | 6 |
Purchases of property, equipment, improvements and certain other intangible assets | $ | — |  |  | $ | (17 | )

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