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INVESTMENTS (Tables)

12 Months Ended

Sep. 30, 2018

Gain (Loss) on Securities [Line Items]

Summary of Investments by Type of Security

The following tables summarize investments by type of security as of September 30, 2018 and 2017, respectively (amounts shown in thousands):

September 30, 2018:			Cost						Gross Unrealized Gains						Gross Unrealized Losses						Fair Market Value
Available-for-sale securities:
U.S. Treasury, short-term			$	3,693					$	—					$	(10)					$	3,683
Corporate debt securities, short-term			4,779						—						(14)						4,765
Total			$	8,472					$	—					$	(24)					$	8,448

September 30, 2017:			Cost						Gross Unrealized Gains						Gross Unrealized Losses						Fair Market Value
Available-for-sale securities:
U.S. Treasury, short-term			$	3,897					$	—					$	(3)					$	3,894
Corporate debt securities, short-term			26,393						—						(8)						26,385
Corporate debt securities, long-term			3,785						—						(5)						3,780
Total			$	34,075					$	—					$	(16)					$	34,059

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 September 30, 2018 and 2017 (amounts shown in thousands):

September 30, 2018:			Balance						Quoted Prices in Active Markets (Level 1)						Significant Other Observable Inputs (Level 2)						Significant Unobservable Inputs (Level 3)
Assets:
Short-term investments:
U.S. Treasury			$	3,683					$	3,683					$	—					$	—
Corporate debt securities
Financial			2,847						—						2,847						—
Industrial			1,918						—						1,918						—
Total assets at fair value			$	8,448					$	3,683					$	4,765					$	—
Liabilities:
Acquisition-related contingent consideration			3,051						—						—						3,051
Total liabilities at fair value			$	3,051					$	—					$	—					$	3,051

September 30, 2017:			Balance						Quoted Prices in Active Markets (Level 1)						Significant Other Observable Inputs (Level 2)						Significant Unobservable Inputs (Level 3)
Assets:
Short-term investments:
U.S. Treasury			$	3,894					$	3,894					$	—					$	—
Corporate debt securities
Financial			3,041						—						3,041						—
Industrial			9,503						—						9,503						—
Commercial paper
Financial			10,850						—						10,850						—
Industrial			2,991						—						2,991						—
Total short-term investments at fair value			30,279						3,894						26,385						—
Long-term investments:
Corporate debt securities
Financial			1,858						—						1,858						—
Industrial			1,922						—						1,922						—
Total assets at fair value			$	34,059					$	3,894					$	30,165					$	—
Liabilities:
Acquisition-related contingent consideration			354						—						—						354
Total liabilities at fair value			$	354					$	—					$	—					$	354

Summary of Acquisition-related 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 year ended September 30, 2018 (amounts shown in thousands):

Balance at September 30, 2017			$	354
Issuance of contingent consideration			2,867
Expenses recorded due to changes in fair value			2,105
Payment of contingent consideration			(1,489)
Issuance of common stock			(710)
Foreign currency effect on contingent consideration			(76)
Balance at September 30, 2018			$	3,051

X

- 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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19279-110258

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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

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-Name Accounting Standards Codification
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