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v3.21.1

Leases | 6 Months Ended
--- | ---
Mar. 31, 2021
Leases [Abstract] |
Leases | Leases The components of lease expense were as follows:
| Three Months Ended March 31, |  | Six Months Ended March 31,
| 2021 |  | 2020 |  | 2021 |  | 2020
Finance lease expense: |  |  |  |  |  |  |
Amortization of right-of use assets on finance leases | $ | 13 |  |  | $ | 14 |  |  | $ | 27 |  |  | $ | 27 |
Interest on lease liabilities | 1 |  |  | 1 |  |  | 2 |  |  | 3 |
Operating lease expense: | 540 |  |  | 543 |  |  | 1,092 |  |  | 1,079 |
Variable lease cost: | 35 |  |  | 39 |  |  | 69 |  |  | 79 |
Total lease expense | $ | 589 |  |  | $ | 597 |  |  | $ | 1,190 |  |  | $ | 1,188 |
The following table presents the impact of leasing on the consolidated condensed balance sheet.
| Classification in the consolidated condensed balance sheets | March 31, 2021 |  | September 30, 2020
Assets: |  |  |  |
Finance lease assets | Property, plant and equipment, net | $ | 62 |  |  | $ | 89 |
Operating lease assets | Operating lease right-of-use assets, net | 16,405 |  |  | 17,021 |
Total lease assets |  | $ | 16,467 |  |  | $ | 17,110 |
Current liabilities: |  |  |  |
Finance lease liabilities | Current maturities of long-term debt | $ | 41 |  |  | $ | 58 |
Operating lease liabilities | Short-term operating lease liabilities | 796 |  |  | 991 |
Non-current liabilities: |  |  |  |
Finance lease liabilities | Long-term debt, net of current maturities | 10 |  |  | 22 |
Operating lease liabilities | Long-term operating lease liabilities, net of short-term | 15,825 |  |  | 16,188 |
Total lease liabilities |  | $ | 16,672 |  |  | $ | 17,259 |
Supplemental cash flow and other information related to leases were as follows:
| March 31, 2021 |  | March 31, 2020
Other Information |  |  |
Cash paid for amounts included in measurement of liabilities: |  |  |
Operating cash flows from operating leases | $ | 1,097 |  |  | $ | 1,086 |
Operating cash flows from finance leases | 2 |  |  | 3 |
Financing cash flows from finance leases | 29 |  |  | 28 |
Right-of-use assets obtained in exchange for new lease liabilities: |  |  |
Operating leases | 43 |  |  | 278 |
| March 31, 2021 |  | September 30, 2020
Weighted-average remaining lease term (years): |  |  |
Finance leases | 1.2 |  | 1.6
Operating leases | 14.8 |  | 15.2
Weighted-average discount rate: |  |  |
Finance leases | 4.4 | % |  | 4.8 | %
Operating leases | 5.9 | % |  | 5.9 | %
Future minimum lease under non-cancellable leases at March 31, 2021 were as follows:
| Finance Leases | Operating Leases
Year ending September 30, |  |
2021 (excluding the six months ended March 31, 2021) | $ | 27 |  | $ | 852 |
2022 | 21 |  | 1,696 |
2023 | 4 |  | 1,633 |
2024 | — |  | 1,647 |
2025 | — |  | 1,644 |
Thereafter | — |  | 17,532 |
Total lease payments | $ | 52 |  | $ | 25,004 |
Less: Imputed interest | (1) |  | (8,383) |
Present value of lease liabilities | $ | 51 |  | $ | 16,621 |
Leases | Leases The components of lease expense were as follows:
| Three Months Ended March 31, |  | Six Months Ended March 31,
| 2021 |  | 2020 |  | 2021 |  | 2020
Finance lease expense: |  |  |  |  |  |  |
Amortization of right-of use assets on finance leases | $ | 13 |  |  | $ | 14 |  |  | $ | 27 |  |  | $ | 27 |
Interest on lease liabilities | 1 |  |  | 1 |  |  | 2 |  |  | 3 |
Operating lease expense: | 540 |  |  | 543 |  |  | 1,092 |  |  | 1,079 |
Variable lease cost: | 35 |  |  | 39 |  |  | 69 |  |  | 79 |
Total lease expense | $ | 589 |  |  | $ | 597 |  |  | $ | 1,190 |  |  | $ | 1,188 |
The following table presents the impact of leasing on the consolidated condensed balance sheet.
| Classification in the consolidated condensed balance sheets | March 31, 2021 |  | September 30, 2020
Assets: |  |  |  |
Finance lease assets | Property, plant and equipment, net | $ | 62 |  |  | $ | 89 |
Operating lease assets | Operating lease right-of-use assets, net | 16,405 |  |  | 17,021 |
Total lease assets |  | $ | 16,467 |  |  | $ | 17,110 |
Current liabilities: |  |  |  |
Finance lease liabilities | Current maturities of long-term debt | $ | 41 |  |  | $ | 58 |
Operating lease liabilities | Short-term operating lease liabilities | 796 |  |  | 991 |
Non-current liabilities: |  |  |  |
Finance lease liabilities | Long-term debt, net of current maturities | 10 |  |  | 22 |
Operating lease liabilities | Long-term operating lease liabilities, net of short-term | 15,825 |  |  | 16,188 |
Total lease liabilities |  | $ | 16,672 |  |  | $ | 17,259 |
Supplemental cash flow and other information related to leases were as follows:
| March 31, 2021 |  | March 31, 2020
Other Information |  |  |
Cash paid for amounts included in measurement of liabilities: |  |  |
Operating cash flows from operating leases | $ | 1,097 |  |  | $ | 1,086 |
Operating cash flows from finance leases | 2 |  |  | 3 |
Financing cash flows from finance leases | 29 |  |  | 28 |
Right-of-use assets obtained in exchange for new lease liabilities: |  |  |
Operating leases | 43 |  |  | 278 |
| March 31, 2021 |  | September 30, 2020
Weighted-average remaining lease term (years): |  |  |
Finance leases | 1.2 |  | 1.6
Operating leases | 14.8 |  | 15.2
Weighted-average discount rate: |  |  |
Finance leases | 4.4 | % |  | 4.8 | %
Operating leases | 5.9 | % |  | 5.9 | %
Future minimum lease under non-cancellable leases at March 31, 2021 were as follows:
| Finance Leases | Operating Leases
Year ending September 30, |  |
2021 (excluding the six months ended March 31, 2021) | $ | 27 |  | $ | 852 |
2022 | 21 |  | 1,696 |
2023 | 4 |  | 1,633 |
2024 | — |  | 1,647 |
2025 | — |  | 1,644 |
Thereafter | — |  | 17,532 |
Total lease payments | $ | 52 |  | $ | 25,004 |
Less: Imputed interest | (1) |  | (8,383) |
Present value of lease liabilities | $ | 51 |  | $ | 16,621 |

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- Definition The entire disclosure for finance leases of lessee. Includes, but is not limited to, description of lessee's finance lease and maturity analysis of finance lease liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=77888251 + Details
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