XML 84 R23.htm IDEA: XBRL DOCUMENT v3.19.3
Investments (Tables)
 12 Months Ended
Sep. 30, 2019
Investments, Debt and Equity Securities [Abstract]  
Schedule of Investments by Type of Security
The following tables summarize investments by type of security as of September 30, 2019 and 2018, respectively (amounts shown in thousands):
September 30, 2019:Cost
Gross
Unrealized
Gains
Gross
Unrealized
Losses
Fair Market
Value
Available-for-sale securities:
U.S. Treasury, short-term$4,240  $2  $—  $4,242  
Corporate debt securities, short-term12,258  2  —  12,260  
U.S. Treasury, long-term1,102  —  (1) 1,101  
Corporate debt securities, long-term451  —  —  451  
Total$18,051  $4  $(1) $18,054  
 
September 30, 2018:CostGross
Unrealized
Gains		Gross
Unrealized
Losses		Fair Market
Value
Available-for-sale securities:
U.S. Treasury, short-term$3,693  $—  $(10) $3,683  
Corporate debt securities, short-term4,779  —  (14) 4,765  
Total$8,472  $—  $(24) $8,448  
Schedule of Fair Value of Investments Measured on Recurring Basis
The following tables represent the fair value hierarchy of the Company’s investments and acquisition-related contingent consideration as of September 30, 2019 and 2018 (amounts shown in thousands):
September 30, 2019:BalanceQuoted Prices in Active Markets (Level 1)Significant Other Observable Inputs (Level 2)Significant Unobservable Inputs (Level 3)
Assets:
Short-term investments:
U.S. Treasury$4,242  $4,242  $—  $—  
Corporate debt securities
Financial2,503  —  2,503  —  
Industrial1,371  —  1,371  —  
Commercial paper
Financial5,560  —  5,560  —  
Industrial2,826  —  2,826  —  
Total short-term investments at fair value16,502  4,242  12,260  —  
Long-term investments:
U.S. Treasury1,101  1,101  —  —  
Corporate debt securities
Financial451  —  451  —  
Total assets at fair value$18,054  $5,343  $12,711  $—  
Liabilities:
Acquisition-related contingent consideration1,601  —  —  1,601  
Total liabilities at fair value$1,601  $—  $—  $1,601  

September 30, 2018:BalanceQuoted Prices in Active Markets (Level 1)Significant Other Observable Inputs (Level 2)Significant Unobservable Inputs (Level 3)
Assets:
Short-term investments:
U.S. Treasury$3,683  $3,683  $—  $—  
Corporate debt securities
Financial2,847  —  2,847  —  
Industrial1,918  —  1,918  —  
Commercial paper
Financial—  —  —  —  
Industrial—  —  —  —  
Total short-term investments at fair value8,448  3,683  4,765  —  
Long-term investments:
Corporate debt securities
Financial
—  —  —  —  
Industrial
—  —  —  —  
Total assets at fair value$8,448  $3,683  $4,765  $—  
Liabilities:
Acquisition-related contingent consideration3,051  —  —  3,051  
Total liabilities at fair value$3,051  $—  $—  $3,051  
Schedule of Acquisition-related Contingent Consideration Measured at Fair Value The following table includes a summary of the contingent consideration measured at fair value using significant unobservable inputs (Level 3) during the year ended September 30, 2019 (amounts shown in thousands):
 
Balance at September 30, 2018$3,051  
Expenses recorded due to changes in fair value472  
Payment of contingent consideration(1,818) 
Foreign currency effect on contingent consideration(104) 
Balance at September 30, 2019$1,601