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Accounts and Financing Receivables | 12 Months Ended
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Sep. 30, 2018
Receivables [Abstract] |
Accounts and Financing Receivables | 7. Accounts and Financing Receivables Trade accounts receivable consisted of the following (in thousands):
|  | AS OF SEPTEMBER 30, |
|  | 2018 |  |  | 2017 |
Trade accounts receivable |  | $ | 15,776 |  |  | $ | 10,830 |
Allowance for doubtful accounts |  |  | (1,453 | ) |  |  | (1,395 | )
|  | $ | 14,323 |  |  | $ | 9,435 |
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. Financing receivables are reflected in the following table (in thousands):
|  | AS OF SEPTEMBER 30, |
|  | 2018 |  |  | 2017 |
Promissory notes |  | $ | 5,646 |  |  | $ | 4,306 |
Sales-type lease |  |  | 5,533 |  |  |  | 8,581 |
Total financing receivables |  |  | 11,179 |  |  |  | 12,887 |
Unearned income: |  |  |  |  |  |  |  |
Promissory notes |  |  | (95 | ) |  |  | (90 | )
Sales-type lease |  |  | (237 | ) |  |  | (527 | )
Total unearned income |  |  | (332 | ) |  |  | (617 | )
Total financing receivables, net of unearned income |  |  | 10,847 |  |  |  | 12,270 |
Allowance for doubtful notes |  |  | (1,849 | ) |  |  | (1,020 | )
Less current portion |  |  | (4,258 | ) |  |  | (3,055 | )
Non-current financing receivables |  | $ | 4,740 |  |  | $ | 8,195 |
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 May 2021. The Company has, on occasion, extended or renewed notes receivable as they mature, but there is no obligation to do so. The Company entered into a sales-type lease in September 2017 which resulted from the sale of rental equipment. The sales-type lease has a term of three years. Future minimum lease payments required under the lease at September 30, 2018 were $5.8 million, including $0.2 million of unearned income. The Company expects to receive approximately $2.9 million of future minimum lease payments in each of fiscal years 2019 and 2020. The ownership of the equipment will transfer to the lessee 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -URI http://asc.fasb.org/topic&trid=2196771 + Details
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- References No definition available. + Details
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