Leases

12 Months Ended

Sep. 30, 2021

Leases

Leases

10.    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, 2021 and 2020:

	Consolidated Balance Sheets Location	September 30, 2021		September 30, 2020
		(Amounts in thousands)
Assets
Operating leases	Operating lease right-of-use assets	$	1,358	$	2,014
Lease receivable - current	Investment in lease, net-current portion	$	68	$	336
Lease receivable - noncurrent	Investment in lease, net-less current portion		15		81
Total lease receivable		$	83	$	417
Liabilities
Current operating lease liabilities	Accounts payable and accrued expenses	$	569	$	679
Non-current operating lease liabilities	Operating lease liabilities - noncurrent portion		821		1,390
Total operating lease liabilities		$	1,390	$	2,069
Current finance lease liabilities	Accounts payable and accrued expenses	$	47	$	274
Non-current finance lease liabilities	Other noncurrent liabilities		5		52
Total finance lease liabilities		$	52	$	326

The components of lease costs for the year ended September 30, 2021 and 2020 are as follows:

		Year Ended
Consolidated Statements of Operations Location	Consolidated Statements of Operations Location	September 30, 2021		September 30, 2020
		(Amounts in thousands)
Finance Lease:
Interest on lease liabilities	Interest expense	$	11	$	30
Operating Lease:
Operating lease cost	Selling, general, and administrative		718		735
Short-term lease cost	Selling, general, and administrative		47		12
Total lease costs		$	776	$	777
Less sublease interest income	Revenue		(20)		(83)
Total lease costs, net of sublease interest income		$	756	$	694

Future lease payments under our non-cancellable leases and payments to be received as a sublessor as of September 30, 2021 are in the following table:

	Operating lease		Finance lease		Sublease
Fiscal year ending September 30:	Costs		Costs		Payments received
	(Amounts in thousands)
2022		613		51		70
2023		439		5		12
2024		240		—		3
2025		182		—		—
Total	$	1,474	$	56	$	85
Less imputed interest		(84)		(4)		(2)
Total	$	1,390	$	52	$	83

Supplemental cash flow information related to leases for the fiscal year ended September 30, 2021 and 2020 is below:

	Year ended
	September 30, 2021		September 30, 2020
	(Amounts in thousands)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	740	$	757
Operating cash flows from short-term leases		47		38
Operating cash flows from finance leases		11		30
Financing cash flows from finance leases		274		333
Lease assets obtained in exchange for new lease liabilities
Operating leases		—		216
Cash received from subleases		356		451

Information as a lessee related to weighted averages of lease term and discount rate as of September 30, 2021 is below:

Weighted-average remaining lease term (years)	September 30, 2021
Operating leases	2.8
Finance leases	1.1
Weighted-average discount rate	September 30, 2021
Operating leases	4.0%
Finance leases	10.7%