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Note 10 - Accrued and Other Liabilities | 12 Months Ended
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Sep. 30, 2023
Notes to Financial Statements |
Current and Noncurrent Accrued Liabilities [Text Block] | 10. ACCRUED AND OTHER LIABILITIES Accrued liabilities consisted of the following:
|  | September 30, |
|  | 2023 |  |  | 2022 |
Payroll and related |  | $ | 2,237 |  |  | $ | 3,003 |
Deferred revenue |  |  | 2,703 |  |  |  | 1,827 |
Customer deposits |  |  | 766 |  |  |  | 4,724 |
Accrued contract costs |  |  | 825 |  |  |  | 809 |
Warranty reserve |  |  | 132 |  |  |  | 159 |
Canadian goods and services and harmonized sales tax payable |  |  | - |  |  |  | 1,556 |
Asset purchase holdback liability |  |  | 736 |  |  |  | - |
Other |  |  | 67 |  |  |  | 5 |
Total |  | $ | 7,466 |  |  | $ | 12,083 |
Other liabilities - noncurrent consisted of the following:
|  | September 30, |
|  | 2023 |  |  | 2022 |
Deferred revenue |  | $ | 551 |  |  | $ | 227 |
Asset purchase holdback liability |  |  | - |  |  |  | 680 |
Total |  | $ | 551 |  |  | $ | 907 |
Payroll and related Accrued payroll and related consisted primarily of accrued bonus, accrued vacation, accrued sales commissions and benefits. Deferred revenue Deferred revenue as of September 30, 2023, included prepayments from customers for services, including extended warranty, scheduled to be performed in the year ending September 30, 2024. Customer deposits Customer deposits represent amounts paid by customers as a down payment on hardware orders to be delivered during the year ending September 30, 2024. 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 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. A new contract was signed with the customer in May 2019 to continue repair and maintenance services through May 2024. These services are being recorded in cost of revenues to correspond with the revenues for these services. Warranty reserve Details of the estimated warranty reserve were as follows:
|  | September 30, |
|  | 2023 |  |  | 2022 |
Beginning balance |  | $ | 159 |  |  | $ | 146 |
Warranty provision |  |  | 40 |  |  |  | 86 |
Warranty settlements |  |  | (67 | ) |  |  | (73 | )
Ending balance |  | $ | 132 |  |  | $ | 159 |
The Company establishes a warranty reserve based on anticipated warranty claims at the time product revenue is recognized. Factors affecting warranty reserve levels include the number of units sold, anticipated cost of warranty repairs and anticipated rates of warranty claims. The Company evaluates the adequacy of the provision for warranty costs each reporting period and adjusts the accrued warranty liability to an amount equal to estimated warranty expense for products currently under warranty. Canadian goods and services and harmonized sales tax payable The GST/HST is a Canadian value-added tax that applies to many goods and services. This represents amounts owed to the Canadian Revenue Agency by the Company’s Canadian subsidiary. Deferred extended warranty revenue Deferred extended warranty revenue consists of warranties purchased in excess of the Company’s standard warranty. Extended warranties typically range from one to two years. Asset purchase holdback liability In connection with the Amika Mobile asset purchase, the Company recorded a holdback liability related to potential future adjustments to assets and liabilities, misrepresentations and indemnifications against third-party claims. Adjustments of up to CAD$1,000 (USD$736) will be deducted from the asset purchase holdback liability for up to three years from the closing date. The liability is recorded at fair value in the consolidated balance sheet.

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