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Investments (Tables) | 9 Months Ended
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Jun. 30, 2016
Summary of Investments by Type of Security | The following table summarizes investments by type of security as of June 30, 2016 (amounts shown in thousands):
|  | Cost |  |  | Gross Unrealized Gains |  |  | Gross Unrealized Losses |  |  | Fair Market Value |
Available-for-sale securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate debt securities, short-term |  | $ | 12,245 |  |  | $ | 1 |  |  | $ | (4 | ) |  | $ | 12,242 |
Corporate debt securities, long-term |  |  | 2,302 |  |  |  | — |  |  |  | (4 | ) |  |  | 2,298 |
Government debt securities, short-term |  |  | 7,677 |  |  |  | — |  |  |  | (11 | ) |  |  | 7,666 |
Government debt securities, long-term |  |  | 6,027 |  |  |  | — |  |  |  | (12 | ) |  |  | 6,015 |
Total |  | $ | 28,251 |  |  | $ | 1 |  |  | $ | (31 | ) |  | $ | 28,221 |
The following table summarizes investments by type of security as of September 30, 2015 (amounts shown in thousands):
|  | Cost |  |  | Gross Unrealized Gains |  |  | Gross Unrealized Losses |  |  | Fair Market Value |
Available-for-sale securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate debt securities, short-term |  | $ | 23,924 |  |  | $ | 3 |  |  | $ | (6 | ) |  | $ | 23,921 |
Corporate debt securities, long-term |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 23,924 |  |  | $ | 3 |  |  | $ | (6 | ) |  | $ | 23,921 |
Summary of Fair Value of Investments Measured on Recurring Basis | The following tables represent the fair value hierarchy of the Company’s investments and acquisition related contingent consideration as of June 30, 2016 and September 30, 2015, respectively (amounts shown in thousands):
|  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
June 30, 2016: |  |  |  |  |  |  |  |
Assets: |  |  |  |  |  |  |  |
Short-term investments: |  |  |  |  |  |  |  |
Corporate debt securities |  |  |  |  |  |  |  |
Industrial |  | $ | 3,569 |  |  | $ | — |
Financial |  |  | 5,422 |  |  |  | — |
Commercial paper |  |  |  |  |  |  |  |
Financial |  |  | 3,251 |  |  |  | — |
Government debt securities |  |  |  |  |  |  |  |
U.S. Treasury |  |  | 7,666 |  |  |  | — |
Long-term investments: |  |  |  |  |  |  |  |
Corporate debt securities |  |  |  |  |  |  |  |
Industrial |  |  | 2,298 |  |  |  | — |
Government debt securities |  |  |  |  |  |  |  |
U.S. Treasury |  |  | 6,015 |  |  |  | — |
Total assets at fair value |  | $ | 28,221 |  |  | $ | — |
Liabilities: |  |  |  |  |  |  |  |
Acquisition-related contingent consideration |  |  | — |  |  |  | 267 |
Total liabilities at fair value |  | $ | — |  |  | $ | 267 |
|  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
September 30, 2015: |  |  |  |  |  |  |  |
Assets: |  |  |  |  |  |  |  |
Short-term investments: |  |  |  |  |  |  |  |
Corporate debt securities |  |  |  |  |  |  |  |
Financial |  | $ | 10,308 |  |  | $ | — |
Industrial |  |  | 9,665 |  |  |  | — |
Utility |  |  | 1,802 |  |  |  | — |
Commercial paper |  |  |  |  |  |  |  |
Industrial |  |  | 1,448 |  |  |  | — |
Financial |  |  | 698 |  |  |  | — |
Total assets at fair value |  | $ | 23,921 |  |  | $ | — |
Liabilities: |  |  |  |  |  |  |  |
Acquisition-related contingent consideration |  |  | — |  |  |  | 47 |
Total liabilities at fair value |  | $ | — |  |  | $ | 47 |
Contingent Consideration |
Summary of Contingent Consideration Measured at Fair Value | The following table includes a summary of the contingent consideration measured at fair value using significant unobservable inputs (Level 3) during the nine months ended June 30, 2016 (amounts shown in thousands):
Balance at September 30, 2015 | $ | 47 |
Expenses recorded due to changes in fair value |  | 220 |
Payments |  | — |
Balance at June 30, 2016 | $ | 267 |

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- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19279-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, 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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19190-110258 + Details
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