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REVENUE FROM CONTRACTS WITH CLIENTS (Tables) | 12 Months Ended
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Sep. 30, 2023
Revenue from Contract with Customer [Abstract] |
Schedule of Contract Assets and Liabilities | The following table provides information about contract assets (trade receivables and unbilled revenue, excluding allowances for credit losses), and fees invoiced in advance (client deposits and deferred revenue):
| Balance at September 30, 2023 |  | Balance at September 30, 2022
Contract Assets: Trade receivables | $ | 77,618 |  |  | $ | 88,867 |
Contract Assets: Unbilled revenue | 17,211 |  |  | 17,474 |
Contract liabilities: Client deposits | 36,689 |  |  | 39,222 |
Contract liabilities: Deferred revenue | 18,933 |  |  | 29,420 |
Trade receivables and contract assets, net consisted of the following:
| September 30, 2023 |  | September 30, 2022
Trade receivables | $ | 77,618 |  |  | $ | 88,867 |
Unbilled revenue | 17,211 |  |  | 17,474 |
Total | 94,829 |  |  | 106,341 |
Less: Allowance for credit losses | (7,446) |  |  | (6,268) |
Trade receivables and contract assets, net of allowances for credit losses | $ | 87,383 |  |  | $ | 100,073 |
The composition of fees invoiced in advance is as follows:
| September 30, 2023 |  | September 30, 2022
Client deposits | $ | 36,689 |  |  | $ | 39,222 |
Deferred revenue | 18,933 |  |  | 29,420 |
Fees invoiced in advance | $ | 55,622 |  |  | $ | 68,642 |
Schedule of Activity in Allowance for Credit Losses | A summary of activity in our allowance for credit losses is as follows:
| Fiscal Years Ended September 30,
| 2023 |  | 2022
Opening balance | $ | 6,268 |  |  | $ | 668 |
Acquired | — |  |  | 4,406 |
Charged to expense | 1,271 |  |  | 1,220 |
Uncollectible invoices written off | (107) |  |  | (26) |
Amounts collected | 14 |  |  | — |
Ending balance | $ | 7,446 |  |  | $ | 6,268 |

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- Definition Tabular disclosure of allowance for credit loss on accounts receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 + Details
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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-10 + Details
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