Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2022

Summary of Significant Accounting Policies [Abstract]

Property and equipment are stated at cost, less accumulated depreciation. Depreciation of property and equipment is calculated using the straight-line method over the estimated useful lives. Leasehold improvements are amortized over the shorter of the lease period or the estimated useful lives. The estimated useful lives of assets are as follows:

	Years
Company vehicles	5
Buildings and improvements	10-39
Machinery and equipment	5-7
Office equipment	5-7

Contract Liabilities

Contract liabilities consist of deferred revenues from marina and storage operations and customer deposits and are classified in customer deposits in the Company’s consolidated balance sheets. Deposits received from customers are recorded as a liability until the related sales orders have been fulfilled by us and control of the vessel is transferred to the customer. The activity in customer deposits for the years ended September 30, 2022 and 2021 is as follows:

($ in thousands)	2022			2021
Beginning contract liability	$	46,610		$	17,280
Revenue recognized from contract liabilities included in the beginning balance		(43,777	)		(16,873	)
Increases due to business combinations and cash received, net of amounts recognized in revenue during the period		62,627			46,203
Ending contract liability	$	65,460		$	46,610

Percentages on Timing of Revenue Recognition

The following table sets forth percentages on the timing of revenue recognition for the years ended September 30, 2022, 2021 and 2020:

	2022			2021			2020
Goods and services transferred at a point in time		94.4	%		93.9	%		95.5	%
Goods and services transferred over time		5.6	%		6.1	%		4.5	%
Total Revenue		100.0	%		100.0	%		100.0	%