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Restatement of Prior Year Financial Statements (Tables) | 12 Months Ended
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Sep. 30, 2017
Accounting Changes And Error Corrections [Abstract] |
Impact of Restatement to Balance Sheets | The impact of the restatement to the balance sheets at September 30, 2016 and 2015 was as follows (in thousands):
|  | AS OF SEPTEMBER 30, 2016 |
|  | As Reported |  |  | Adjustment |  |  | Restated |
Current assets: |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 10,262 |  |  | $ | - |  |  | $ | 10,262 |
Short-term investments |  |  | 27,491 |  |  |  | - |  |  |  | 27,491 |
Trade accounts receivable, net |  |  | 15,392 |  |  |  | - |  |  |  | 15,392 |
Financing receivables, net |  |  | 1,533 |  |  |  | - |  |  |  | 1,533 |
Income tax receivable |  |  | 13,290 |  |  |  | - |  |  |  | 13,290 |
Inventories |  |  | 104,540 |  |  |  | (73,696 | ) |  |  | 30,844 |
Prepaid and other current assets |  |  | 1,826 |  |  |  | - |  |  |  | 1,826 |
Total current assets |  |  | 174,334 |  |  |  | (73,696 | ) |  |  | 100,638 |
Rental equipment |  |  | 30,973 |  |  |  | - |  |  |  | 30,973 |
Property, plant and equipment |  |  | 44,732 |  |  |  | - |  |  |  | 44,732 |
Non-current inventories |  | - |  |  |  | 73,696 |  |  |  | 73,696 |
Deferred income tax assets, net |  |  | 216 |  |  |  | - |  |  |  | 216 |
Non-current financing receivables, net |  |  | 1,817 |  |  |  | - |  |  |  | 1,817 |
Prepaid income taxes |  |  | 2,620 |  |  |  | - |  |  |  | 2,620 |
Other assets |  |  | 80 |  |  |  | - |  |  |  | 80 |
Total assets |  |  | 254,772 |  |  |  | - |  |  |  | 254,772 |
Total liabilities and stockholders' equity |  | $ | 254,772 |  |  | $ | - |  |  | $ | 254,772 |
|  | AS OF SEPTEMBER 30, 2015 |
|  | As Reported |  |  | Adjustment |  |  | Restated |
Current assets: |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 22,314 |  |  | $ | - |  |  | $ | 22,314 |
Short-term investments |  |  | 18,112 |  |  |  | - |  |  |  | 18,112 |
Trade accounts receivable, net |  |  | 12,693 |  |  |  | - |  |  |  | 12,693 |
Financing receivables, net |  |  | 2,004 |  |  |  | - |  |  |  | 2,004 |
Income tax receivable |  |  | 17,369 |  |  |  | - |  |  |  | 17,369 |
Inventories |  |  | 124,800 |  |  |  | (92,378 | ) |  |  | 32,422 |
Prepaid and other current assets |  |  | 1,295 |  |  |  | - |  |  |  | 1,295 |
Total current assets |  |  | 198,587 |  |  |  | (92,378 | ) |  |  | 106,209 |
Rental equipment |  |  | 46,036 |  |  |  | - |  |  |  | 46,036 |
Property, plant and equipment |  |  | 48,709 |  |  |  | - |  |  |  | 48,709 |
Non-current inventories |  | - |  |  |  | 92,378 |  |  |  | 92,378 |
Deferred income tax assets, net |  |  | 4,554 |  |  |  | - |  |  |  | 4,554 |
Non-current financing receivables, net |  |  | 1,516 |  |  |  | - |  |  |  | 1,516 |
Prepaid income taxes |  |  | 4,095 |  |  |  | - |  |  |  | 4,095 |
Other assets |  |  | 95 |  |  |  | - |  |  |  | 95 |
Total assets |  |  | 303,592 |  |  |  | - |  |  |  | 303,592 |
Total liabilities and stockholders' equity |  | $ | 303,592 |  |  | $ | - |  |  | $ | 303,592 |

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- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22663-107794 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22644-107794 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22658-107794 + Details
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