XML 50 R35.htm IDEA: XBRL DOCUMENT
v3.20.4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Changes in the balances of intangible assets (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Sep. 30, 2020 | Sep. 30, 2019
Finite-lived Intangible Assets [Roll Forward] |  |
Amortization of intangible assets beginning balance | $ 2,883 | $ 3,334
Acquisition of PCRS | 2,081 |
Amortization | (703) | (451)
Amortization of intangible assets ending balance | 4,261 | 2,883
Trademarks [Member] |  |
Finite-lived Intangible Assets [Roll Forward] |  |
Amortization of intangible assets beginning balance | 1,072 | 1,150
Acquisition of PCRS | 460 |
Amortization | (103) | (78)
Amortization of intangible assets ending balance | 1,429 | 1,072
Client Relationships [Member] |  |
Finite-lived Intangible Assets [Roll Forward] |  |
Amortization of intangible assets beginning balance | 1,670 | 1,918
Acquisition of PCRS | 1,280 |
Amortization | (380) | (248)
Amortization of intangible assets ending balance | 2,570 | 1,670
Noncompete Agreements [Member] |  |
Finite-lived Intangible Assets [Roll Forward] |  |
Amortization of intangible assets beginning balance | 131 | 178
Acquisition of PCRS | 220 |
Amortization | (93) | (47)
Amortization of intangible assets ending balance | 258 | 131
Backlog [Member] |  |
Finite-lived Intangible Assets [Roll Forward] |  |
Amortization of intangible assets beginning balance |  | 72
Acquisition of PCRS | 121 |
Amortization | (121) | (72)
Patents [Member] |  |
Finite-lived Intangible Assets [Roll Forward] |  |
Amortization of intangible assets beginning balance | 10 | 16
Acquisition of PCRS | 0 |
Amortization | (6) | (6)
Amortization of intangible assets ending balance | $ 4 | $ 10

X
- Definition The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274 + Details
Name: | us-gaap_AmortizationOfIntangibleAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 926 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=120154696&loc=d3e54445-107959 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 + Details
Name: | us-gaap_FiniteLivedIntangibleAssetsNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_FiniteLivedIntangibleAssetsRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of increase in assets, excluding financial assets, lacking physical substance with a definite life, from an acquisition. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275 + Details
Name: | us-gaap_FinitelivedIntangibleAssetsAcquired1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TrademarksMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=basi_ClientRelationshipsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_NoncompeteAgreementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_OrderOrProductionBacklogMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_PatentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |