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Fair Value Measurement | 12 Months Ended
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Sep. 30, 2016
Fair Value Disclosures [Abstract] |
Fair Value Measurement |
(3) | Fair Value Measurement
The Company applies the FASB standard “Fair Value Measurements” for all financial assets and liabilities, which establishes a framework for measuring fair value and expands disclosures about fair value measurements. The standard defines fair value as “the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.” It also establishes a fair value hierarchy consisting of the following three “levels” that prioritize the inputs to the valuation techniques used to measure fair value:
| • |  | Level 1 – Unadjusted, quoted prices in active markets for identical assets or liabilities that an entity has the ability to access at the measurement date.
| • |  | Level 2 – Other significant observable inputs (including, but not limited to, quoted prices in active markets for similar assets or liabilities, quoted prices in markets that are not active for identical or similar assets or liabilities, and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets).
| • |  | Level 3 – Significant unobservable inputs (including the entity’s own assumptions about what market participants would use to price the asset or liability based on the best available information) when observable inputs are not available.
Based on the definitions, the following table represents the Company’s assets categorized in the Level 1 to 3 hierarchies as of September 30, 2016 and 2015:
|  | Fair Value Measurements at September 30, 2016 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | (In thousands) |
Money market fund deposits |  | $ | 320 |  |  | $ | — |  |  | $ | — |  |  | $ | 320 |
Mutual fund investments |  |  | 8 |  |  |  | — |  |  |  | — |  |  |  | 8 |
Total |  | $ | 328 |  |  | $ | — |  |  | $ | — |  |  | $ | 328 |
Amounts included in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 320 |  |  | $ | — |  |  | $ | — |  |  | $ | 320 |
Investments in marketable securities |  |  | 8 |  |  |  | — |  |  |  | — |  |  |  | 8 |
Total |  | $ | 328 |  |  | $ | — |  |  | $ | — |  |  | $ | 328 |
|  | Fair Value Measurements at September 30, 2015 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | (In thousands) |
Money market fund deposits |  | $ | 1,592 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,592 |
Mutual fund investments |  |  | 7 |  |  |  | — |  |  |  | — |  |  |  | 7 |
Total |  | $ | 1,599 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,599 |
Amounts included in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 1,592 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,592 |
Investments in marketable securities |  |  | 7 |  |  |  | — |  |  |  | — |  |  |  | 7 |
Total |  | $ | 1,599 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,599 |

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- Definition The entire disclosure of the fair value measurement of assets and liabilities, which includes financial instruments measured at fair value that are classified in shareholders' equity, which may be measured on a recurring or nonrecurring basis. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19279-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19190-110258 + Details
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