Leases (Tables)

3 Months Ended

Dec. 31, 2019

Leases

Schedule of Leases

The following table specifies where the right-of-use assets and lease liabilities are within the Consolidated Balance Sheets as of December 31, 2019 and October 1, 2019 (adoption date):

	Consolidated Balance Sheets Location	December 31, 2019		October 1, 2019
		(Amounts in thousands)		(Amounts in thousands)
Assets
Operating leases	Operating lease right-of-use assets	$	2,288	$	2,448
Lease receivable - current	Investment in lease, net-current portion	$	383	$	367
Lease receivable - noncurrent	Investment in lease, net-less current portion		319		417
Total lease receivable		$	702	$	784
Liabilities
Current operating lease liabilities	Accounts payable and accrued expenses	$	685	$	746
Non-current operating lease liabilities	Operating lease liabilities - noncurrent portion		1,679		1,783
Total operating lease liabilities		$	2,364	$	2,529
Current finance lease liabilities	Accounts payable and accrued expenses	$	338	$	333
Non-current finance lease liabilities	Other noncurrent liabilities		240		326
Total finance lease liabilities		$	578	$	659

Schedule of components of lease costs

The components of lease costs for the three months ended December 31, 2019 are as follows:

		Three months ended
	Consolidated Statements of Operations Location	December 31, 2019
		(Amounts in thousands)
Finance Lease:
Interest on lease liabilities	Selling, general, and administrative	$	13
Operating Lease:
Operating lease cost	Selling, general, and administrative		180
Short-term lease cost	Selling, general, and administrative		3
Total lease costs		$	196
Less sublease interest income	Revenue		(26)
Total lease costs, net of sublease interest income		$	170

Schedule of future lease payments under our non-cancellable leases and payments to be received as a sublessor

Future lease payments under our non-cancellable leases and payments to be received as a sublessor as of December 31, 2019 are in the following table:

	Operating lease		Finance lease		Sublease
Fiscal year ending September 30:	Costs		Costs		Payments received
	(Amounts in thousands)
2020 (remaining 9 months)	$	574	$	273	$	342
2021		619		285		356
2022		520		51		67
2023		439		5		12
2024		240		—		3
Thereafter		182		—		—
Total	$	2,574	$	614	$	780
Less Imputed interest		(210)		(36)		(78)
Total	$	2,364	$	578	$	702

Supplemental cash flow information

Supplemental cash flow information related to leases for the three months ended December 31, 2019 is below:

	Three months ended
	December 31, 2019
	(Amounts in thousands)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	188
Operating cash flows from short-term leases		9
Operating cash flows from finance leases		13
Financing cash flows from finance leases		78
Lease assets obtained in exchange for new lease liabilities
Operating leases		4
Cash received from subleases		113

Schedule of Weighted average remaining lease term and weighted-average discount rate

Information related to weighted averages of lease term and discount rate as of December 31, 2019 is below:

Weighted-average remaining lease term (years)	December 31, 2019
Operating leases	4.2
Finance leases	2.6
Weighted-average discount rate	December 31, 2019
Operating leases	4.0%
Finance leases	6.1%

Schedule of Future minimum operating lease payments under ASC 840

The Company was obligated under non-cancelable operating leases with an initial term in excess of one year as follows:

Fiscal year ending September 30:	(Amounts in thousands)
2020 (full year)	$	475
2021		173
2022		58
2023		43
Total	$	749

Schedule of Future minimum capital lease payments under ASC 840

The Company was obligated under non-cancelable capital leases as follows:

Fiscal year ending September 30:	(Amounts in thousands)
2020 (full year)	$	363
2021		285
2022		51
2023		5
Minimum lease payments including interest	$	704
Amount representing interest		(46)
Minimum lease payments excluding interest	$	658

Schedule of net investment in lease

A summary of components for the Company’s investment in lease, net is as follows:

	September 30, 2019
	(Amounts in thousands)
Investment in lease, gross	$	889
Unearned income		(105)
Total investment in lease, net	$	784
Current portion	$	367
Noncurrent portion	$	417

Schedule of Future minimum lease payments, receivable under ASC 840

The schedule of future minimum lease payments receivable is as follows:

Fiscal year ending September 30:	(Amounts in thousands)
2020 (full year)	$	451
2021		356
2022		67
2023		12
2024		3
Minimum lease payments including interest	$	889
Amount representing interest		(105)
Minimum lease payments excluding interest	$	784