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Note 10 - Accrued Liabilities | 6 Months Ended
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Mar. 31, 2019
Notes to Financial Statements |
Current and Noncurrent Accrued Liabilities [Text Block] | 10. ACCRUED LIABILITIES Accrued liabilities consisted of the following:
|  | March 31, |  |  | September 30, |
|  | 2019 |  |  | 2018 |
Payroll and related |  | $ | 1,484,278 |  |  | $ | 2,041,735 |
Deferred revenue |  |  | 456,857 |  |  |  | 460,086 |
Customer deposits |  |  | 732,517 |  |  |  | 199,596 |
Accrued contract costs |  |  | 439,068 |  |  |  | 197,034 |
Severance |  |  | - |  |  |  | 152,730 |
Warranty reserve |  |  | 125,175 |  |  |  | 99,216 |
Deferred rent |  |  | 96,264 |  |  |  | 49,467 |
Total |  | $ | 3,334,159 |  |  | $ | 3,199,864 |
Other liabilities-noncurrent consisted of the following:
|  | March 31, |  |  | September 30, |
|  | 2019 |  |  | 2018 |
Deferred rent |  | $ | 1,937,175 |  |  | $ | 1,663,058 |
Deferred extended warranty revenue |  |  | 146,043 |  |  |  | 76,372 |
Total |  | $ | 2,083,218 |  |  | $ | 1,739,430 |
Payroll and related Payroll and related consists primarily of accrued vacation, bonus, sales commissions, and benefits. Deferred Revenue Deferred revenue consists primarily of prepayments from customers in advance of product shipment. Accrued contract costs Accrued contract costs consist of accrued expenses for contracting a third party service provider to fulfill repair and maintenance obligations required under a contract through March 28, 2019 with a foreign military for units sold in the year ended September 30, 2011. Payments to the service provider will be made annually upon completion of each year of service. These services are being recorded in cost of revenues to correspond with the revenues for these services. Severance Severance liability at September 30, 2018, consisted of accrued payments to former employees of Genasys. All payments related to this liability were paid during the period ended March 31, 2019. W arranty Reserve Changes in the warranty reserve and extended warranty were as follows:
|  | March 31, |  |  | September 30, |
|  | 2019 |  |  | 2018 |
Beginning balance |  | $ | 99,216 |  |  | $ | 104,518 |
Warranty provision |  |  | 44,037 |  |  |  | 6,093 |
Warranty settlements |  |  | (18,078 | ) |  |  | (11,395 | )
Ending balance |  | $ | 125,175 |  |  | $ | 99,216 |
Deferred Rent Deferred rent liability as of March 31, 2019 and September 30, 2018 consists of the difference between the average rental amount charged to expense and amounts payable under the lease for the Company’s office space. Deferred rent also includes cash and leasehold incentives from the landlord in the aggregate amount of $2,033,439 at March 31, 2019 to compensate for costs incurred by the Company to make the office space ready for operation. Leasehold incentives received from a landlord are deferred and recognized on a straight-line basis as a reduction to rent expense over the lease term.

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