Accrued Insurance

12 Months Ended

Sep. 30, 2018

Insurance [Abstract]

Accrued Insurance

8. Accrued Insurance.

The Company has established an accrued liability for the estimated cost in connection with its portion of its risk and health insurance losses incurred and reported. Payments made under a captive agreement for each year’s risk loss fund are scheduled in advance using actuarial methodology. Captive insurance assets available to us to settle risk insurance liabilities are not reported on our balance sheet as we do not control or consolidate the captive.

The accrued insurance liability at September 30 is summarized as follows (in thousands):

		2018		2017
Accrued insurance, current portion	$	1,896		558
Prepaid insurance claims		(1,235	)	(501	)
Accrued insurance, non-current		204		193
Total accrued insurance	$	865		250
Captive agreement assets		3,644		4,506
Gross accrued insurance	$	4,509		4,756