XML 30 R17.htm IDEA: XBRL DOCUMENT v3.20.4
Leases
12 Months Ended
Sep. 30, 2020
Leases  
Leases

9.    Leases

Information related to both lessee and lessor

The following table specifies where the right-of-use assets and lease liabilities are within the Consolidated Balance Sheets as of September 30, 2020 and October 1, 2019 (adoption date):

 

 

 

 

 

 

 

 

 

Consolidated Balance Sheets Location

    

September 30, 2020

 

October 1, 2019

 

 

 

(Amounts in thousands)

 

(Amounts in thousands)

Assets

 

 

 

 

 

 

 

Operating leases

Operating lease right-of-use assets

 

$

2,014

 

$

2,448

 

 

 

 

 

 

 

 

Lease receivable - current

Investment in lease, net-current portion

 

$

336

 

$

367

Lease receivable - noncurrent

Investment in lease, net-less current portion

 

 

81

 

 

417

    Total lease receivable

 

 

$

417

 

$

784

 

 

 

 

 

 

 

 

Liabilities

 

 

 

 

 

 

 

Current operating lease liabilities

Accounts payable and accrued expenses

 

$

679

 

$

746

Non-current operating lease liabilities

Operating lease liabilities - noncurrent portion

 

 

1,390

 

 

1,783

    Total operating lease liabilities

 

 

$

2,069

 

$

2,529

 

 

 

 

 

 

 

 

Current finance lease liabilities

Accounts payable and accrued expenses

 

$

274

 

$

334

Non-current finance lease liabilities

Other noncurrent liabilities

 

 

52

 

 

324

    Total finance lease liabilities

 

 

$

326

 

$

658

 

The components of lease costs for the twelve months ended September 30, 2020 are as follows:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Twelve months ended

Consolidated Statements of Operations Location

Consolidated Statements of Operations Location

 

 

 

 

September 30, 2020

 

 

 

 

 

(Amounts in thousands)

Finance Lease:

 

 

 

 

 

 

 

    Interest on lease liabilities

Selling, general, and administrative

 

 

 

 

$

30

Operating Lease:

 

 

 

 

 

 

 

    Operating lease cost

Selling, general, and administrative

 

 

 

 

 

735

    Short-term lease cost

Selling, general, and administrative

 

 

 

 

 

12

Total lease costs

 

 

 

 

 

$

777

Less sublease interest income

Revenue

 

 

 

 

 

(83)

Total lease costs, net of sublease interest income

 

 

 

 

 

$

694

 

 

Future lease payments under our non-cancellable leases and payments to be received as a sublessor as of September 30, 2020 are in the following table:

 

 

 

 

 

 

 

 

 

 

Operating lease

 

Finance lease

 

Sublease

Fiscal year ending September 30:

Costs

 

Costs

 

Payments received

 

(Amounts in thousands)

2021

$

749

 

$

285

 

$

356

2022

 

613

 

 

51

 

 

67

2023

 

439

 

 

 5

 

 

12

2024

 

240

 

 

 —

 

 

 3

2025

 

182

 

 

 —

 

 

 —

Total

$

2,223

 

$

341

 

$

438

Less imputed interest

 

(154)

 

 

(15)

 

 

(21)

Total

$

2,069

 

$

326

 

$

417

 

Supplemental cash flow information related to leases for the fiscal year ended September 30, 2020 is below:

 

 

 

 

 

 

 

Twelve months ended

 

 

September 30, 2020

 

 

(Amounts in thousands)

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

 

 

 

 

  Operating cash flows from operating leases

 

 

$

757

  Operating cash flows from short-term leases

 

 

 

38

  Operating cash flows from finance leases

 

 

 

30

  Financing cash flows from finance leases

 

 

 

333

Lease assets obtained in exchange for new lease liabilities

 

 

 

 

  Operating leases

 

 

 

216

Cash received from subleases

 

 

 

451

 

Information as a lessee related to weighted averages of lease term and discount rate as of September 30, 2020 is below:

 

 

 

Weighted-average remaining lease term (years)

September 30, 2020

Operating leases

3.5

Finance leases

1.1

 

 

Weighted-average discount rate

September 30, 2020

Operating leases

4.0%

Finance leases

6.5%