XML 50 R39.htm IDEA: XBRL DOCUMENT v3.22.2.2

Leases (Tables)

12 Months Ended

Sep. 30, 2022

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 September 30, 2022 and 2021:

​	​	​	​	​	​	​	​
​	Condensed Balance Sheets Location		September 30, 2022			September 30, 2021
​	​	​	(Amounts in thousands)
Assets	​	​	​	​	​	​	​
Operating leases	Operating lease right-of-use assets	​	$	1,160	​	$	1,358
​	​	​	​	​	​	​	​
Lease receivable - current	Investment in lease, net-current portion	​	$	17	​	$	68
Lease receivable - noncurrent	Investment in lease, net-less current portion	​	​	3	​	​	15
Total lease receivable	​	​	$	20	​	$	83
​	​	​	​	​	​	​	​
Liabilities	​	​		​	​		​
Current operating lease liabilities	Accounts payable and accrued expenses	​	$	550	​	$	569
Non-current operating lease liabilities	Operating lease liabilities - noncurrent portion	​	​	623	​	​	821
Total operating lease liabilities	​	​	$	1,173	​	$	1,390
​	​	​	​	​	​	​	​
Current finance lease liabilities	Accounts payable and accrued expenses	​	$	4	​	$	47
Non-current finance lease liabilities	Other noncurrent liabilities	​		—	​		5
Total finance lease liabilities	​	​	$	4	​	$	52

Schedule of components of lease costs

The components of lease costs for the year ended September 30, 2022 and 2021 are as follows:

​	​	​	​	​	​	​	​
​	​	​	Year ended
​	Condensed Consolidated Statements of Operations Location	​	September 30, 2022		​	September 30, 2021
​	​	​	(Amounts in thousands)
Finance Lease:	​	​	​	​	​	​	​
Interest on lease liabilities	Interest expense	​	$	4	​	$	11
Operating Lease:	​	​		​	​		​
Operating lease cost	Selling, general, and administrative	​		615	​		718
Short-term lease cost	Selling, general, and administrative	​	​	137	​	​	47
Total lease costs	​	​	$	756	​	$	776
Less sublease interest income	Revenue	​	​	(1)	​	​	(20)
Total lease costs, net of sublease interest income	​	​	$	755	​	$	756

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 September 30, 2022 are in the following table:

​	​	​	​	​	​	​	​	​
​	Operating lease		​	Finance lease		​	Sublease
Fiscal year ending September 30:	Costs		​	Costs		​	Payments received
​	(Amounts in thousands)
2023	$	592	​	$	5	​	$	17
2024	​	397	​	​	—	​	​	3
2025		249	​		—	​		—
2026		4	​		—	​		—
Total	$	1,242	​	$	5	​	$	20
Less imputed interest	​	(69)	​	​	(1)	​	​	—
Total	$	1,173	​	$	4	​	$	20

Supplemental cash flow information

Supplemental cash flow information related to leases for the fiscal year ended September 30, 2022 and 2021 is below:

​	​	​	​	​
​	Year ended
​	September 30, 2022		September 30, 2021
​	(Amounts in thousands)
Cash paid for amounts included in the measurement of lease liabilities:	​	​	​	​
Operating cash flows from operating leases	$	633	$	740
Operating cash flows from short-term leases	​	137	​	47
Operating cash flows from finance leases	​	4	​	11
Financing cash flows from finance leases	​	47	​	274
Lease assets obtained in exchange for new lease liabilities	​	​	​	​
Operating leases	​	352	​	—
Cash received from subleases	​	(49)	​	(356)

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 September 30, 2022 is below:

​	​
Weighted-average remaining lease term (years)	September 30, 2022
Operating leases	2.3
Finance leases	0.9
​	​
Weighted-average discount rate	September 30, 2022
Operating leases	4.7%
Finance leases	3.4%

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:	dtr-types: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:	dtr-types: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:	dtr-types: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:	dtr-types: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=123408670&loc=SL77918686-209980

+ Details

Name:	us-gaap_LeaseCostTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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