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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2017
Income Tax Disclosure [Abstract] |
Components of Income (Loss) Before Income Taxes | Components of income (loss) before income taxes were as follows (in thousands):
|  | YEAR ENDED SEPTEMBER 30, |
|  | 2017 |  |  | 2016 |  |  | 2015 |
United States |  | $ | (50,757 | ) |  | $ | (45,506 | ) |  | $ | (41,700 | )
Foreign |  |  | (3,351 | ) |  |  | (9,827 | ) |  |  | (8,134 | )
|  | $ | (54,108 | ) |  | $ | (55,333 | ) |  | $ | (49,834 | )
Computation of Provision (Benefit) for Income Taxes | The provision (benefit) for income taxes consisted of the following (in thousands):
|  | YEAR ENDED SEPTEMBER 30, |
|  | 2017 |  |  | 2016 |  |  | 2015 |
Current |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 2,422 |  |  | $ | (13,726 | ) |  | $ | (16,901 | )
Foreign |  |  | 286 |  |  |  | 148 |  |  |  | 647 |
State |  |  | - |  |  |  | 6 |  |  |  | 4 |
|  |  | 2,708 |  |  |  | (13,572 | ) |  |  | (16,250 | )
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | - |  |  |  | 2,881 |  |  |  | 964 |
Foreign |  |  | (25 | ) |  |  | 1,328 |  |  |  | (1,907 | )
|  |  | (25 | ) |  |  | 4,209 |  |  |  | (943 | )
|  | $ | 2,683 |  |  | $ | (9,363 | ) |  | $ | (17,193 | )
Reconciliation of Actual Income Tax Expenses (Benefits) | Actual income tax expense (benefit) differs from income tax expense computed by applying the U.S. statutory federal tax rate of 35.0% for each of the fiscal years ended September 30, 2017, 2016 and 2015 as follows (in thousands):
|  | YEAR ENDED SEPTEMBER 30, |
|  | 2017 |  |  | 2016 |  |  | 2015 |
Benefit for U.S federal income tax at statutory rate |  | $ | (18,940 | ) |  | $ | (19,365 | ) |  | $ | (17,442 | )
Effect of foreign income taxes |  |  | 124 |  |  |  | 630 |  |  |  | 249 |
Research and experimentation tax credit |  |  | (248 | ) |  |  | (686 | ) |  |  | (400 | )
State income taxes, net of federal income tax benefit |  |  | — |  |  |  | 4 |  |  |  | 2 |
Nondeductible expenses |  |  | 164 |  |  |  | 149 |  |  |  | 488 |
Resolution of prior years’ tax matters |  |  | 2 |  |  |  | 2,400 |  |  |  | 96 |
Contingency for uncertainty in income taxes |  |  | — |  |  |  | — |  |  |  | (121 | )
Change in valuation allowance |  |  | 20,087 |  |  |  | 7,715 |  |  |  | — |
Foreign income taxes - tax credits |  |  | 506 |  |  |  | — |  |  |  | — |
Disallowance of stock compensation adjustments in excess of book |  |  | 1,074 |  |  |  | — |  |  |  | — |
Other items |  |  | (86 | ) |  |  | (210 | ) |  |  | (65 | )
|  | $ | 2,683 |  |  | $ | (9,363 | ) |  | $ | (17,193 | )
Effective tax rate |  |  | (5.0 | )% |  |  | (16.9 | )% |  |  | 34.5 | %
Components of Net Deferred Income Tax Asset | Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s net deferred income tax asset were as follows (in thousands):
|  | AS OF SEPTEMBER 30, 2017 |  |  | AS OF SEPTEMBER 30, 2016 |  |  | AS OF SEPTEMBER 30, 2015 |
|  | U.S. |  |  | Non U.S. |  |  | Total |  |  | U.S. |  |  | Non U.S. |  |  | Total |  |  | U.S. |  |  | Non U.S. |  |  | Total |
Deferred income tax assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 777 |  |  | $ | 7 |  |  | $ | 784 |  |  | $ | 715 |  |  | $ | 51 |  |  | $ | 766 |  |  | $ | 681 |  |  | $ | 21 |  |  | $ | 702 |
Inventories |  |  | 11,215 |  |  |  | 50 |  |  |  | 11,265 |  |  |  | 5,089 |  |  |  | 21 |  |  |  | 5,110 |  |  |  | 4,350 |  |  |  | (34 | ) |  |  | 4,316 |
Net operating loss carry-forwards, tax credits and deferrals |  |  | 11,803 |  |  |  | 4,490 |  |  |  | 16,293 |  |  |  | 3,000 |  |  |  | 3,823 |  |  |  | 6,823 |  |  |  | - |  |  |  | 2,270 |  |  |  | 2,270 |
Stock-based compensation |  |  | 2,147 |  |  |  | — |  |  |  | 2,147 |  |  |  | 1,905 |  |  |  | — |  |  |  | 1,905 |  |  |  | 1,690 |  |  |  | — |  |  |  | 1,690 |
Accrued product warranty |  |  | 174 |  |  |  | 2 |  |  |  | 176 |  |  |  | 130 |  |  |  | 4 |  |  |  | 134 |  |  |  | 803 |  |  |  | 6 |  |  |  | 809 |
Accrued compensated absences |  |  | 419 |  |  |  | — |  |  |  | 419 |  |  |  | 467 |  |  |  | — |  |  |  | 467 |  |  |  | 520 |  |  |  | — |  |  |  | 520 |
Property and equipment |  |  | — |  |  |  | 430 |  |  |  | 430 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 101 |  |  |  | — |  |  |  | 101 |
Insurance and other reserves |  |  | 127 |  |  |  | 7 |  |  |  | 134 |  |  |  | 170 |  |  |  | — |  |  |  | 170 |  |  |  | 62 |  |  |  | 43 |  |  |  | 105 |
|  |  | 26,662 |  |  |  | 4,986 |  |  |  | 31,648 |  |  |  | 11,476 |  |  |  | 3,899 |  |  |  | 15,375 |  |  |  | 8,207 |  |  |  | 2,306 |  |  |  | 10,513 |
Deferred income tax liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  |  | — |  |  |  | (9 | ) |  |  | (9 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 31 |  |  |  | — |  |  |  | 31 |
Property, plant and equipment and other |  |  | (3,087 | ) |  |  | (71 | ) |  |  | (3,158 | ) |  |  | (7,470 | ) |  |  | (11 | ) |  |  | (7,481 | ) |  |  | (5,264 | ) |  |  | (770 | ) |  |  | (6,034 | )
Subtotal deferred income tax assets |  |  | 23,575 |  |  |  | 4,906 |  |  |  | 28,481 |  |  |  | 4,006 |  |  |  | 3,888 |  |  |  | 7,894 |  |  |  | 2,974 |  |  |  | 1,536 |  |  |  | 4,510 |
Valuation allowance |  |  | (23,575 | ) |  |  | (4,684 | ) |  |  | (28,259 | ) |  |  | (4,006 | ) |  |  | (3,709 | ) |  |  | (7,715 | ) |  |  | - |  |  |  | - |  |  |  | - |
Net deferred income tax assets |  | $ | — |  |  | $ | 222 |  |  | $ | 222 |  |  | $ | — |  |  | $ | 179 |  |  | $ | 179 |  |  | $ | 2,974 |  |  | $ | 1,536 |  |  | $ | 4,510 |
Net Classification of Deferred Income Tax Assets and Liabilities in Balance Sheet | Deferred income tax assets and liabilities are reported as follows in the accompanying consolidated balance sheets (in thousands):
|  | AS OF SEPTEMBER 30, |
|  | 2017 |  |  | 2016 |  |  | 2015 |
Deferred income tax assets, net |  | $ | 259 |  |  | $ | 216 |  |  | $ | 4,554 |
Deferred income tax liabilities, net |  |  | (37 | ) |  |  | (37 | ) |  |  | (44 | )
|  | $ | 222 |  |  | $ | 179 |  |  | $ | 4,510 |
Reconciliation of the Total Amounts of Unrecognized Tax Liabilities | The following table is a reconciliation of the total amounts of unrecognized tax liabilities (in thousands):
Balance at October 1, 2014 |  | $ | 301 |
Change in prior year tax positions |  |  | (187 | )
Current tax positions |  |  | 17 |
Settlements with taxing authorities |  |  | — |
Lapse of statute of limitations |  |  | (56 | )
Balance at September 30, 2015 |  |  | 75 |
Change in prior year tax positions |  |  | (70 | )
Current tax positions |  |  | — |
Settlements with taxing authorities |  |  | — |
Lapse of statute of limitations |  |  | (4 | )
Balance at September 30, 2016 |  |  | 1 |
Change in prior year tax positions |  |  | (1 | )
Current tax positions |  |  | — |
Settlements with taxing authorities |  |  | — |
Lapse of statute of limitations |  |  | — |
Balance at September 30, 2017 |  | $ | — |

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