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Revenues | 12 Months Ended
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Sep. 30, 2019
Revenue from Contract with Customer [Abstract] |
Revenues | 4. Revenues On October 1, 2018, the Company adopted ASC Topic 606, Revenue from Contracts with Customers (formerly ASU 2014-09). The Company recognizes revenue from the sale of alcoholic beverages, food and merchandise, service and other revenues at the point-of-sale upon receipt of cash, check, or credit card charge, net of discounts and promotional allowances based on consideration specified in implied contracts with customers. Sales and liquor taxes collected from customers and remitted to governmental authorities are presented on a net basis in the accompanying consolidated statements of income. The Company recognizes revenue when it satisfies a performance obligation (point in time of sale) by transferring control over a product or service to a customer. Commission revenues, such as ATM commission, are recognized when the basis for such commission has transpired. Revenues from the sale of magazines and advertising content are recognized when the issue is published and shipped. Revenues and external expenses related to the Company’s annual Expo convention are recognized upon the completion of the convention, which normally occurs during our fiscal fourth quarter. Other rental revenues are recognized when earned (recognized over time) and are more appropriately covered by guidance under ASC Topic 840, Leases (under ASC 842 commencing on October 1, 2019). Revenues, as disaggregated by revenue type, timing of recognition, and reportable segment (see also Note 18), are shown below (in thousands).
|  | Fiscal 2019 |
|  | Nightclubs |  |  | Bombshells |  |  | Other |  |  | Total |
Sales of alcoholic beverages |  | $ | 57,277 |  |  | $ | 17,863 |  |  | $ | - |  |  | $ | 75,140 |
Sales of food and merchandise |  |  | 13,051 |  |  |  | 12,779 |  |  |  | - |  |  |  | 25,830 |
Service revenues |  |  | 67,893 |  |  |  | 162 |  |  |  | - |  |  |  | 68,055 |
Other revenues |  |  | 10,385 |  |  |  | 24 |  |  |  | 1,625 |  |  |  | 12,034 |
|  | $ | 148,606 |  |  | $ | 30,828 |  |  | $ | 1,625 |  |  | $ | 181,059 |
Recognized at a point in time |  | $ | 146,938 |  |  | $ | 30,828 |  |  | $ | 1,572 |  |  | $ | 179,338 |
Recognized over time |  |  | 1,668 |  |  |  | - |  |  |  | 53 |  |  |  | 1,721 |
|  | $ | 148,606 |  |  | $ | 30,828 |  |  | $ | 1,625 |  |  | $ | 181,059 |
|  | Fiscal 2018 |
|  | Nightclubs |  |  | Bombshells |  |  | Other |  |  | Total |
Sales of alcoholic beverages |  | $ | 54,800 |  |  | $ | 14,320 |  |  | $ | - |  |  | $ | 69,120 |
Sales of food and merchandise |  |  | 12,732 |  |  |  | 9,701 |  |  |  | - |  |  |  | 22,433 |
Service revenues |  |  | 64,054 |  |  |  | 50 |  |  |  | - |  |  |  | 64,104 |
Other revenues |  |  | 8,474 |  |  |  | 23 |  |  |  | 1,594 |  |  |  | 10,091 |
|  | $ | 140,060 |  |  | $ | 24,094 |  |  | $ | 1,594 |  |  | $ | 165,748 |
Recognized at a point in time |  | $ | 138,847 |  |  | $ | 24,094 |  |  | $ | 1,516 |  |  | $ | 164,457 |
Recognized over time |  |  | 1,213 |  |  |  | - |  |  |  | 78 |  |  |  | 1,291 |
|  | $ | 140,060 |  |  | $ | 24,094 |  |  | $ | 1,594 |  |  | $ | 165,748 |
|  | Fiscal 2017 |
|  | Nightclubs |  |  | Bombshells |  |  | Other |  |  | Total |
Sales of alcoholic beverages |  | $ | 48,655 |  |  | $ | 11,784 |  |  | $ | - |  |  | $ | 60,439 |
Sales of food and merchandise |  |  | 11,346 |  |  |  | 6,910 |  |  |  | - |  |  |  | 18,256 |
Service revenues |  |  | 58,013 |  |  |  | 119 |  |  |  | - |  |  |  | 58,132 |
Other revenues |  |  | 6,673 |  |  |  | 17 |  |  |  | 1,379 |  |  |  | 8,069 |
|  | $ | 124,687 |  |  | $ | 18,830 |  |  | $ | 1,379 |  |  | $ | 144,896 |
Recognized at a point in time |  | $ | 123,557 |  |  | $ | 18,830 |  |  | $ | 1,273 |  |  | $ | 143,660 |
Recognized over time |  |  | 1,130 |  |  |  | - |  |  |  | 106 |  |  |  | 1,236 |
|  | $ | 124,687 |  |  | $ | 18,830 |  |  | $ | 1,379 |  |  | $ | 144,896 |
* Rental revenue (included in Other Revenues) is covered by ASC Topic 840 until the end of fiscal 2019. Effective October 1, 2019, rental revenue will be reported under the guidance of ASC 842. All other revenues are covered by ASC Topic 606. The Company does not have contract assets with customers. The Company’s unconditional right to consideration for goods and services transferred to the customer is included in accounts receivable, net in our consolidated balance sheet. A reconciliation of contract liabilities with customers, included in accrued liabilities in our consolidated balance sheets, is presented below:
|  | Balance at September 30, 2018 |  |  | Consideration Received |  |  | Recognized in Revenue |  |  | Balance at September 30, 2019 |
Ad revenue |  | $ | 126 |  |  | $ | 602 |  |  | $ | (652 | ) |  | $ | 76 |
Expo revenue |  |  | - |  |  |  | 602 |  |  |  | (602 | ) |  |  | - |
Other |  |  | 8 |  |  |  | 52 |  |  |  | (53 | ) |  |  | 7 |
|  | $ | 134 |  |  | $ | 1,256 |  |  | $ | (1,307 | ) |  | $ | 83 |

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- References No definition available. + Details
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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI http://asc.fasb.org/topic&trid=49130388 + Details
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