Prepaid expenses and other current assets consisted of the following:


	December 31, 2024		September 30, 2024
Deposits for inventory	$	1,398	$	4
Prepaid commissions		669		540
Dues and subscriptions		469		516
Prepaid professional services		470		595
Prepaid insurance		168		288
Trade shows and travel		74		116
Canadian goods and services and harmonized sales tax receivable		58		69
Spain value-added tax and bank withholdings		253		225
Other		218		206
	$	3,777	$	2,559

Deposits for inventory consisted of cash payments to vendors for inventory to be delivered in the future. Balance at December 31, 2024 included $1,332 for Puerto Rico project.

Prepaid commissions represented the current portion of sales commissions paid in connection with obtaining a contract with a customer. These costs are deferred and are amortized on a straight-line basis over the period of benefit, which is typically between three and five years. Amortization of prepaid commissions is included in selling, general and administrative expenses in the accompanying condensed consolidated statement of operations.

Dues and subscriptions consisted of payments made in advance for software subscriptions and trade and professional organizations. These payments are amortized on a straight-line basis over the term of the agreements.

Prepaid professional services consist of payments made in advance for services such as accounting, consulting and legal services.

Prepaid insurance consisted of premiums paid for health, commercial and corporate insurance. These premiums are amortized on a straight-line basis over the term of the agreements.

Trade shows and travel consisted of payments made in advance for trade show events.

The goods and services tax and harmonized sales tax (“GST/HST”) is a Canadian value-added tax (“VAT”) that applies to many goods and services. Registrants may claim refundable tax credits for GST/HST incurred through filing periodic tax returns. This GST/HST receivable is a receivable from the Canadian Revenue Agency.

Spain VAT is a consumption tax applied to most goods and services. Registered businesses can recover VAT paid on eligible purchases by submitting periodic tax returns. The VAT receivable represents the amount refundable from the Spanish tax authorities.