Deferred Revenue and Other Liabilities

12 Months Ended

Sep. 30, 2021

Deferred Credits And Other Liabilities [Abstract]

Deferred Revenue and Other Liabilities

13. Deferred Revenue and Other Liabilities

Deferred revenue and other liabilities consisted of the following (in thousands):

	AS OF SEPTEMBER 30,
	2021		2020
Deferred revenue	$	1,346	$	6,245
Compensated absences		1,728		1,818
Payroll		1,579		1,799
Property and sales taxes		1,038		1,364
Legal and professional fees		360		451
Medical claims		574		437
Product warranty		379		258
Income taxes		60		54
Other		766		894
		7,830		13,320
Less current portion		7,799		8,753
Non-current portion	$	31	$	4,567

The Company is self-insured for certain losses related to employee medical claims.  The Company has purchased stop-loss coverage for individual claims in excess of $175,000 per claimant per year in order to limit its exposure to any significant levels of employee medical claims.  Self-insured losses are accrued based on the Company’s historical experience and on estimates of aggregate liability for uninsured claims incurred using certain actuarial assumptions followed in the insurance industry.