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Assets Held-for-sale and Discontinued Operations (Tables)
 9 Months Ended
Jun. 30, 2018
Discontinued Operations and Disposal Groups [Abstract]  
Disposal Groups, Including Discontinued Operations
The following table provides a reconciliation of the carrying amounts of major classes of assets and liabilities which are included in assets and liabilities held for sale in the accompanying consolidated balance sheets for each of the periods presented:

 
 
 
June 30, 2018
 
September 30, 2017
 
 
 
(Amounts in thousands)
Currents assets:
 
 
 
 
Cash and cash equivalents
$
2,535

 
$
3,464

 
Accounts receivable, net
7,936

 
9,957

 
Unbilled accounts receivable
553

 
69

 
Inventories, net
446

 
404

 
Deferred costs
2,978

 
910

 
Deferred income taxes
854

 
—

 
Other current assets
373

 
63

 
Property, equipment and improvements, net
588

 
—

 
 
Total current assets held-for-sale
$
16,263

 
$
14,867

 
 
 
 
 
 
Property, equipment and improvements, net
$
—

 
$
589

Deferred costs
—

 
609

Deferred income taxes
—

 
864

Other noncurrent assets, net
—

 
126

 
 
Total noncurrent assets held-for-sale
$
—

 
$
2,188

 
 
 
 
 
 
Current liabilities:
 
 
 
 
Accounts payable and accrued expenses
$
4,667

 
$
3,950

 
Deferred revenue
6,409

 
5,264

 
Pension and retirement plans
5,319

 
209

 
Other current liabilities
121

 
304

 
 
Total current liabilities held-for-sale
$
16,516

 
$
9,727

 
 
 
 
 
 
Pension and retirement plans
$
—

 
$
5,165

Other noncurrent liabilities
—

 
57

 
 
Total noncurrent liabilities held-for-sale
$
—

 
$
5,222


The following table summarizes the results of discontinued operations for the three and nine months ended June 30, 2018, and June 30, 2017.

 
For the three months ended
 
For the nine months ended
 
June 30, 2018
 
June 30, 2017
 
June 30, 2018
 
June 30, 2017
 
(Amounts in thousands)
Sales
$
5,681

 
$
4,103

 
$
16,428

 
$
15,630

Cost of sales
5,150

 
3,452

 
14,180

 
13,043

Gross profit
531

 
651

 
2,248

 
2,587

Selling, general and administrative expenses
922

 
933

 
2,656

 
2,711

Operating loss
(391
)
 
(282
)
 
(408
)
 
(124
)
Other expenses
(36
)
 
(10
)
 
(95
)
 
(23
)
Loss before income taxes
(427
)
 
(292
)
 
(503
)
 
(147
)
Income tax expense (benefit)
1

 
(55
)
 
—

 
(6
)
Loss from discontinued operations, net of tax
$
(428
)
 
$
(237
)
 
$
(503
)
 
$
(141
)