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Other Balance Sheet Information | 6 Months Ended
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Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Other Balance Sheet Information | 9. Other Balance Sheet Information The following is a summary of accounts receivable at March 31, 2023 and September 30, 2022 (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | March 31, | ​ | September 30, | ​
​ |  | 2023 |  | 2022 |
Accounts receivable | ​ | $ | 175,656 | ​ | $ | 168,920 | ​
Less allowance for expected credit losses | ​ |  | (7,696) | ​ |  | (5,162) | ​
Accounts receivable, net | ​ | $ | 167,960 | ​ | $ | 163,758 | ​
​ ​ The allowance for expected credit losses for the six months ended March 31, 2023 and fiscal year ended September 30, 2022 (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Balance at | ​ | ​ | ​ | ​ | Reversals of | ​ | Write- | ​ | Balance at
​ | ​ | Beginning of | ​ | ​ | ​ | ​ | Bad Debt | ​ | offs and | ​ | End of
Description |  | Period |  | Provisions |  | Expense |  | Adjustments |  | Period
Six months ended March 31, 2023 allowance for expected credit losses | ​ | $ | 5,162 | ​ | ​ | 4,858 | ​ | ​ | (2,254) | ​ | $ | (70) | ​ | $ | 7,696
Fiscal year 2022 allowance for expected credit losses | ​ |  | 4,318 | ​ | ​ | 3,020 | ​ | ​ | (2,510) | ​ | $ | (414) | ​ | ​ | 4,414
​ The following is a summary of inventories at March 31, 2023 and September 30, 2022 (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | March 31, |  | September 30, | ​
​ |  | 2023 |  | 2022 |
Inventories |  | ​ |  |  |  |  |
Raw materials and purchased parts |  | $ | 71,912 |  | $ | 39,685 | ​
Work-in-process |  | ​ | 5,065 |  | ​ | 4,816 | ​
Finished goods |  | ​ | 73,750 |  | ​ | 41,043 | ​
Total inventories |  | $ | 150,727 |  | $ | 85,544 | ​
​ ​ Reserves related to write downs or adjustments of inventory to net realizable value were $4.1 million and $4.1 million, respectively, at March 31, 2023 and September 30, 2022. At March 31, 2023 and September 30, 2022, the Company had cumulative capitalized direct costs of $28.7 million and $26.9 million, respectively, associated with the development of software for its internal use. As of March 31, 2023, this balance included $10.2 million associated with software assets that are still in the development stage and not yet placed in service. During the three and six months ended March 31, 2023, the Company capitalized direct costs associated with the development of software for its internal use of $0.7 million and $1.8 million, respectively, as compared to $0.8 million and $1.3 million, respectively, during the corresponding period of the prior fiscal year. The Company establishes reserves for estimated costs of product warranties based on historical information. Product warranty reserves are recorded at the time product revenue is recognized, and retrofit accruals are recorded at the time retrofit programs are established. The Company’s warranty obligation is affected by product failure rates, utilization levels, material usage, service delivery costs incurred in correcting a product failure and supplier warranties on parts delivered to the Company. The following is a summary of product warranty and retrofit activity on a gross basis for the three and six months ended March 31, 2023 and 2022 (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Activity -Three Months Ended March 31, 2023
Balance | ​ | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | Balance
December 31, | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | March 31,
2022 | ​ | ​ | Adjustments for Acquisitions | ​ | Accruals | ​ | Costs Incurred | ​ | 2023
$ | 5,179 | ​ | ​ | — | ​ | $ | 1,222 | ​ | $ | (1,021) | ​ | $ | 5,380
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Activity -Three Months Ended March 31, 2022
Balance | ​ | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | Balance
December 31, | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | March 31,
2021 | ​ | ​ | Adjustments for Acquisitions | ​ | Accruals | ​ | Costs Incurred | ​ | 2022
$ | 2,342 | ​ | ​ | — | ​ | $ | 539 | ​ | $ | (390) | ​ | $ | 2,491
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Activity -Six Months Ended March 31, 2023
Balance | ​ | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | Balance
September 30, | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | March 31,
2022 | ​ | ​ | Adjustments for Acquisitions | ​ | Accruals | ​ | Costs Incurred | ​ | 2023
$ | 2,890 | ​ | ​ | 2,303 | ​ | $ | 1,529 | ​ | $ | (1,342) | ​ | $ | 5,380
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Activity -Six Months Ended March 31, 2022
Balance | ​ | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | Balance
September 30, | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | March 31,
2021 | ​ | ​ | Adjustments for Acquisitions | ​ | Accruals | ​ | Costs Incurred | ​ | 2022
$ | 2,330 | ​ | ​ | — | ​ | $ | 1,212 | ​ | $ | (1,051) | ​ | $ | 2,491

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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -URI https://asc.fasb.org/topic&trid=2122208 + Details
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