XML 40 R30.htm IDEA: XBRL DOCUMENT v3.20.2

Leases (Tables)

9 Months Ended

Jun. 30, 2020

Leases

Schedule of Leases

The following table specifies where the right-of-use assets and lease liabilities are within the Consolidated Balance Sheets as of June 30, 2020 and October 1, 2019 (adoption date):

	Consolidated Balance Sheets Location		June 30, 2020			October 1, 2019
			(Amounts in thousands)			(Amounts in thousands)
Assets
Operating leases	Operating lease right-of-use assets		$	2,180		$	2,448
Lease receivable - current	Investment in lease, net-current portion		$	416		$	367
Lease receivable - noncurrent	Investment in lease, net-less current portion			103			417
Total lease receivable			$	519		$	784
Liabilities
Current operating lease liabilities	Accounts payable and accrued expenses		$	678		$	746
Non-current operating lease liabilities	Operating lease liabilities - noncurrent portion			1,562			1,783
Total operating lease liabilities			$	2,240		$	2,529
Current finance lease liabilities	Accounts payable and accrued expenses		$	348		$	334
Non-current finance lease liabilities	Other noncurrent liabilities			63			324
Total finance lease liabilities			$	411		$	658

Schedule of components of lease costs

			Three months ended			Nine months ended
Consolidated Statements of Operations Location	Consolidated Statements of Operations Location			June 30, 2020		June 30, 2020
			(Amounts in thousands)			(Amounts in thousands)
Finance Lease:
Interest on lease liabilities	Selling, general, and administrative		$	5		$	24
Operating Lease:
Operating lease cost	Selling, general, and administrative			186			547
Short-term lease cost	Selling, general, and administrative			3			9
Total lease costs			$	194		$	580
Less sublease interest income	Revenue			(19)			(68)
Total lease costs, net of sublease interest income			$	175		$	512

Schedule of future lease payments under our non-cancellable leases and payments to be received as a sublessor

Future lease payments under our non-cancellable leases and payments to be received as a sublessor as of June 30, 2020 are in the following table:

	Operating lease			Finance lease			Sublease
Fiscal year ending September 30:	Costs			Costs			Payments received
	(Amounts in thousands)
2020 (remaining 3 months)	$	193		$	91		$	118
2021		749			285			356
2022		613			51			67
2023		439			5			12
2024		240			—			3
Thereafter		182			—			—
Total	$	2,416		$	432		$	556
Less Imputed interest		(176)			(21)			(37)
Total	$	2,240		$	411		$	519

Supplemental cash flow information

Supplemental cash flow information related to leases for the nine months ended June 30, 2020 is below:

	Three months ended		Nine months ended
	June 30, 2020		June 30, 2020
	(Amounts in thousands)		(Amounts in thousands)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	182	$	561
Operating cash flows from short-term leases		10		29
Operating cash flows from finance leases		6		25
Financing cash flows from finance leases		91		248
Lease assets obtained in exchange for new lease liabilities
Operating leases		212		216
Cash received from subleases		113		338

Schedule of Weighted average remaining lease term and weighted-average discount rate

Information as a lessee related to weighted averages of lease term and discount rate as of June 30, 2020 is below:

Weighted-average remaining lease term (years)	June 30, 2020
Operating leases	3.7
Finance leases	1.3
Weighted-average discount rate	June 30, 2020
Operating leases	4.0%
Finance leases	6.4%

Schedule of Future minimum operating lease payments under ASC 840

The Company was obligated under non-cancelable operating leases with an initial term in excess of one year as follows:

Fiscal year ending September 30:		(Amounts in thousands)
2020 (full year)		$	475
2021			173
2022			58
2023			43
Total		$	749

Schedule of Future minimum capital lease payments under ASC 840

The Company was obligated under non-cancelable capital leases as follows:

Fiscal year ending September 30:		(Amounts in thousands)
2020 (full year)		$	363
2021			285
2022			51
2023			5
Minimum lease payments including interest		$	704
Amount representing interest			(46)
Minimum lease payments excluding interest		$	658

Schedule of net investment in lease

A summary of components for the Company’s investment in lease, net is as follows:

	September 30, 2019
	(Amounts in thousands)
Investment in lease, gross	$	889
Unearned income		(105)
Total investment in lease, net	$	784
Current portion	$	367
Noncurrent portion	$	417

Schedule of Future minimum lease payments, receivable under ASC 840

Fiscal year ending September 30:		(Amounts in thousands)
2020 (full year)		$	451
2021			356
2022			67
2023			12
2024			3
Minimum lease payments including interest		$	889
Amount representing interest			(105)
Minimum lease payments excluding interest		$	784

X

- Definition

Tabular disclosure for future minimum payments receivable.

+ References

No definition available.

+ Details

Name:	cspi_CapitalLeasesFutureMinimumPaymentsReceivableTableTextBlock
Namespace Prefix:	cspi_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of undiscounted cash flows of lessee's operating and finance lease liability along with payments to be received under sublease.

+ References

No definition available.

+ Details

Name:	cspi_LesseeOperatingAndFinanceLeaseLiabilitySubleasePaymentsToBeReceivedMaturityTableTextBlock
Namespace Prefix:	cspi_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of net investment in lease.

+ References

No definition available.

+ Details

Name:	cspi_NetInvestmentInLeaseTableTextBlock
Namespace Prefix:	cspi_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of supplemental cash flow information.

+ References

No definition available.

+ Details

Name:	cspi_ScheduleOfLeaseSupplementalCashFlowInformationTableTextBlock
Namespace Prefix:	cspi_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of leases.

+ References

No definition available.

+ Details

Name:	cspi_ScheduleOfLeasesTableTextBlock
Namespace Prefix:	cspi_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of undiscounted cash flows of lessee's operating and finance lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.

+ References

No definition available.

+ Details

Name:	cspi_ScheduleOfWeightedAverageRemainingLeaseTermAndWeightedAverageDiscountRateTableTextBlock
Namespace Prefix:	cspi_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918686-209980

+ Details

Name:	us-gaap_LeaseCostTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_LeasesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of future minimum lease payments as of the date of the latest balance sheet presented, in aggregate and for each of the five years succeeding fiscal years, with separate deductions from the total for the amount representing executor costs, including any profit thereon, included in the minimum lease payments and for the amount of the imputed interest necessary to reduce the net minimum lease payments to present value.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=84164817&loc=d3e45280-112737

+ Details

Name:	us-gaap_ScheduleOfFutureMinimumLeasePaymentsForCapitalLeasesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of future minimum payments required in the aggregate and for each of the five succeeding fiscal years for operating leases having initial or remaining noncancelable lease terms in excess of one year and the total minimum rentals to be received in the future under noncancelable subleases as of the balance sheet date.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=77902758&loc=d3e41502-112717

+ Details

Name:	us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration