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Leases (Tables)
3 Months Ended
Dec. 31, 2023
Leases [Abstract]  
Lease-Related Assets and Liabilities

Lease-related assets and liabilities were as follows:

 

 

Classification on the Condensed Consolidated Balance Sheets

 

December 31, 2023

 

 

September 30, 2023

 

Assets:

 

 

 

 

 

 

 

 

Operating lease

 

Other assets

 

$

24,280

 

 

$

24,680

 

Finance lease

 

Property, plant, and equipment, net

 

 

3,089

 

 

 

3,337

 

Total lease assets

 

 

 

 

27,369

 

 

 

28,017

 

 

 

 

 

 

 

 

 

Current liabilities:

 

 

 

 

 

 

 

Operating lease

 

Accrued liabilities

 

 

4,657

 

 

 

4,594

 

Finance lease

 

Current portion of long-term debt

 

 

745

 

 

 

817

 

Noncurrent liabilities:

 

 

 

 

 

 

 

 

Operating lease

 

Other liabilities

 

 

20,250

 

 

 

20,685

 

Finance lease

 

Long-term debt, less current portion

 

 

2,559

 

 

 

2,733

 

Total lease liabilities

 

 

 

$

28,211

 

 

$

28,829

 

 

Lease-Related Expenses

Lease-related expenses were as follows:

 

 

Three Months Ended December 31,

 

 

 

2023

 

 

2022

 

Operating lease expense

 

$

1,632

 

 

$

1,487

 

Amortization of finance lease assets

 

 

248

 

 

 

256

 

Interest on finance lease liabilities

 

 

41

 

 

 

34

 

Variable lease expense

 

 

228

 

 

 

210

 

Short-term lease expense

 

 

38

 

 

 

57

 

Total lease expense

 

$

2,187

 

 

$

2,044

 

Lease-Related Supplemental Cash Flow Information

Lease-related supplemental cash flow information was as follows:

 

 

Three Months Ended December 31,

 

 

 

2023

 

 

2022

 

Cash paid for amounts included in the measurement of lease liabilities:

 

 

 

 

 

 

Operating cash flows for operating leases

 

$

1,316

 

 

$

1,360

 

Operating cash flows for finance leases

 

 

41

 

 

 

34

 

Financing cash flows for finance leases

 

 

249

 

 

 

99

 

Right-of-use assets obtained in exchange for recorded lease obligations:

 

 

 

 

 

Operating leases

 

 

477

 

 

 

411

 

Finance leases

 

 

 

 

 

27

 

Property, Plant and Equipment Leased to Others through Embedded Leasing Arrangements

The carrying amount of property, plant, and equipment leased to others through embedded leasing arrangements, included in “Property, plant, and equipment, net” on the Condensed Consolidated Balance Sheets, follows:

 

 

December 31, 2023

 

 

September 30, 2023

 

Property, plant, and equipment

 

$

46,835

 

 

$

45,766

 

Less accumulated depreciation

 

 

(29,472

)

 

 

(28,128

)

Property, plant, and equipment, net

 

$

17,363

 

 

$

17,638