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Note 9 - Prepaid Expenses and Other

12 Months Ended

Sep. 30, 2023

Prepaid Expenses And Other Disclosure [Text Block]

9. PREPAID EXPENSES AND OTHER

	September 30,
	2023		2022
Deposits for inventory	$	301	$	461
Prepaid insurance		264		360
Dues and subscriptions		261		182
Prepaid professional services		136		-
Prepaid commissions		417		228
Trade shows and travel		150		471
Canadian goods and services and harmonized sales tax receivable		123		1,631
Other		199		244
	$	1,851	$	3,577

Deposits for inventory

Deposits for inventory consisted of cash payments to vendors for inventory to be delivered in the future.

Prepaid insurance

Prepaid insurance consisted of premiums paid for health, commercial and corporate insurance. These premiums are amortized on a straight-line basis over the term of the agreements.

Dues and subscriptions

Dues and subscriptions consist of payments made in advance for software subscriptions and trade and professional organizations. These payments are amortized on a straight-line basis over the term of the agreements.

Prepaid professional services

Prepaid professional services consist of payments made in advance for services such as accounting and legal services.

Prepaid commissions

Prepaid commissions represent the current portion of sales commissions paid in connection with obtaining a contract with a customer. These costs are deferred and are amortized on a straight-line basis over the period of benefit, which is three to five years. Amortization of prepaid commissions is included in selling, general and administrative expenses in the accompanying consolidated statement of operations.

Trade shows and travel

Trade shows and travel consists of payments made in advance for trade show events.

Canadian goods and services and harmonized sales tax receivable

The goods and services tax and harmonized sales tax (“GST/HST”) is a Canadian value-added tax that applies to many goods and services. Registrants may claim refundable tax credits for GST/HST incurred through filing periodic tax returns. This GST/HST receivable is a receivable from the Canadian Revenue Agency.