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Accounts and Financing Receivables | 12 Months Ended
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Sep. 30, 2017
Receivables [Abstract] |
Accounts and Financing Receivables | 7. Accounts and Financing Receivables Trade accounts receivable consisted of the following (in thousands):
|  | AS OF SEPTEMBER 30, |
|  | 2017 |  |  | 2016 |  |  | 2015 |
Trade accounts receivable |  | $ | 10,830 |  |  | $ | 17,841 |  |  | $ | 15,209 |
Allowance for doubtful accounts |  |  | (1,395 | ) |  |  | (2,449 | ) |  |  | (2,516 | )
|  | $ | 9,435 |  |  | $ | 15,392 |  |  | $ | 12,693 |
The allowance for doubtful accounts represents the Company’s best estimate of probable credit losses. The Company determines the allowance based upon historical experience and a review of its balances. Accounts receivable balances are charged off against the allowance whenever it is probable that the receivable will not be recoverable. The Company does not have any off-balance-sheet credit exposure related to its customers. Financing receivables are reflected in the following table (in thousands):
|  | SEPTEMBER 30, 2017 |  |  | SEPTEMBER 30, 2016 |  |  | SEPTEMBER 30, 2015 |
Promissory notes |  | $ | 4,306 |  |  | $ | 3,850 |  |  | $ | 3,520 |
Sales-type lease |  |  | 8,581 |  |  |  | — |  |  |  | — |
Total financing receivables |  |  | 12,887 |  |  |  | 3,850 |  |  |  | 3,520 |
Unearned income: |  |  |  |  |  |  |  |  |  |  |  |
Notes |  |  | (90 | ) |  |  | — |  |  |  | — |
Sales-type lease |  |  | (527 | ) |  |  | — |  |  |  | — |
Total unearned income |  |  | (617 | ) |  |  | — |  |  |  | — |
Total financing receivables, net of unearned income |  |  | 12,270 |  |  |  | 3,850 |  |  |  | 3,520 |
Allowance for doubtful notes |  |  | (1,020 | ) |  |  | (500 | ) |  |  | - |
Less current portion |  |  | 3,055 |  |  |  | 1,533 |  |  |  | 2,004 |
Non-current financing receivables |  | $ | 8,195 |  |  | $ | 1,817 |  |  | $ | 1,516 |
Promissory notes receivable are generally collateralized by the products sold, and bear interest at rates ranging up to 5% per year. The promissory notes receivable mature at various times through September 2020. The Company has, on occasion, extended or renewed notes receivable as they mature, but there is no obligation to do so. The sales-type lease was derived from the sale of rental equipment in the fourth quarter of fiscal year 2017. The sales-type lease has a term of three years. Future minimum lease payments required under the lease were $8.6 million at September 30, 2017. The Company expects to receive $2.9 million of future minimum lease payments in each of fiscal years 2018, 2019 and 2020. The equipment will have no residual value to the Company at the end of the lease term.

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- Definition The entire disclosure for financing receivables. Examples of financing receivables include, but are not limited to, loans, trade accounts receivables, notes receivable, credit cards, and receivables relating to a lessor's right(s) to payment(s) from a lease other than an operating lease that is recognized as assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 55 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=32702940&loc=SL6953791-111525 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=66008989&loc=d3e4975-111524 + Details
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