Note 5 - Accounts Receivable Agreements	12 Months Ended
Sep. 30, 2019
Notes to Financial Statements
Financing Receivables [Text Block]	Note 5 – Ac counts Receivable Agreements The Company’s Wireless segment has entered into various agreements, one agreement with recourse, to sell certain receivables to unrelated third -party financial institutions. For the agreement with recourse, the Company is responsible for collecting payments on the sold receivables from its customers. Under this agreement, the third -party financial institution advances the Company 90% of the sold receivables and establishes a reserve of 10% of the sold receivables until the Company collects the sold receivables. As the Company collects the sold receivables, the third -party financial institution will remit the remaining 10% to the Company. At September 30, 2019, the third -party financial institution has a reserve against the sold receivables of $0.4 million, which is reflected as restricted cash. For the receivables sold under the agreement with recourse, the agreement addresses events and conditions which may obligate the Company to immediately repay the institution the outstanding purchase price of the receivables sold. The total amount of receivables uncollected by the institution was $3.2 million at September 30, 2019 for which there is a limit of $3.5 million. Although the sale of receivables is with recourse, the Company did not record a recourse obligation at September 30, 2019 as the Company determined the sold receivables are collectible. The other agreements without recourse are under programs offered by certain customers of Fulton. For the year ended September 30, 2019, the Company received proceeds from the sold receivables under all of their various agreements of $19.6 million and included the proceeds in net cash provided by operating activities in the Consolidated Statements of Cash Flows. The cost of selling these receivables ranges from 1.0% to 1.8%. The Company recorded costs of $0.3 million for the year ended September 30, 2019, in other expense in the Consolidated Statements of Operations. The Company accounts for these transactions in accordance with ASC 860, “Transfers and Servicing” (“ASC 860” ). ASC 860 allows for the ownership transfer of accounts receivable to qualify for sale treatment when the appropriate criteria is met, which permits the Company to present the balances sold under the program to be excluded from accounts receivable, net on the consolidated balance sheets. Receivables are considered sold when they are transferred beyond the reach of the Company and its creditors, the purchaser has the right to pledge or exchange the receivables and the Company has surrendered control over the transferred receivables.

Note

– Ac

counts Receivable Agreements

The Company’s Wireless segment has entered into various agreements,

one

agreement with recourse, to sell certain receivables to unrelated

third

-party financial institutions. For the agreement with recourse, the Company is responsible for collecting payments on the sold receivables from its customers. Under this agreement, the

third

-party financial institution advances the Company

90%

of the sold receivables and establishes a reserve of

10%

of the sold receivables until the Company collects the sold receivables. As the Company collects the sold receivables, the

third

-party financial institution will remit the remaining

10%

to the Company. At

September 30, 2019,

the

third

-party financial institution has a reserve against the sold receivables of

$0.4

million, which is reflected as restricted cash. For the receivables sold under the agreement with recourse, the agreement addresses events and conditions which

may

obligate the Company to immediately repay the institution the outstanding purchase price of the receivables sold. The total amount of receivables uncollected by the institution was

$3.2

million at

September 30, 2019

for which there is a limit of

$3.5

million. Although the sale of receivables is with recourse, the Company did

not

record a recourse obligation at

September 30, 2019

as the Company determined the sold receivables are collectible. The other agreements without recourse are under programs offered by certain customers of Fulton.

For the year ended

September 30, 2019,

the Company received proceeds from the sold receivables under all of their various agreements of

$19.6

million and included the proceeds in net cash provided by operating activities in the Consolidated Statements of Cash Flows. The cost of selling these receivables ranges from

1.0%

1.8%.

The Company recorded costs of

$0.3

million for the year ended

September 30, 2019,

in other expense in the Consolidated Statements of Operations.

The Company accounts for these transactions in accordance with ASC

860,

“Transfers and Servicing” (“ASC

860”

). ASC

860

allows for the ownership transfer of accounts receivable to qualify for sale treatment when the appropriate criteria is met, which permits the Company to present the balances sold under the program to be excluded from accounts receivable, net on the consolidated balance sheets. Receivables are considered sold when they are transferred beyond the reach of the Company and its creditors, the purchaser has the right to pledge or exchange the receivables and the Company has surrendered control over the transferred receivables.