Accounts Payable and Other Accrued Expenses

12 Months Ended

Sep. 30, 2018

Accounts Payable and Other Accrued Expenses

ACCOUNTS PAYABLE AND OTHER ACCRUED EXPENSES

Accounts payable and other accrued expenses as of September 30, 2018 and 2017, respectively, consist of the following:



	September 30,
	2018		2017
Legal	$	448,000	$	877,000
Audit	411,000		176,000
Telecommunications	240,000		205,000
Data Services	370,000		464,000
Regulatory	335,000		540,000
Settlements	825,000		2,403,000
Deferred rent	670,000		497,000
Contingent consideration payable	744,000		311,000
Other	3,976,000		3,242,000
Total	$	8,019,000	$	8,715,000

Other primarily consists of $739,000 for restitution payment accrual related to 12b-1 trailing fees, $704,000 for soft dollar accruals, $187,000 for investment banking deal expense accruals and $189,000 for sales and use tax accrual at September 30, 2018. Other primarily consists of $187,000 for investment banking deal expense accruals, $552,000 for soft dollar accruals, $482,000 for recruiting fee payable and $141,000 for sales tax accrual at September 30, 2017.