Accrued liabilities consisted of the following:


	December 31, 2024		September 30, 2024
Payroll and related	$	2,998	$	3,249
Deferred revenue		3,192		3,643
Customer deposits		9,009		1,606
Acquisition holdback liability		—		250
Short-term provision		145		155
Warranty reserve		70		76
Accrued contract costs		110		—
Other		—		51
Total	$	15,524	$	9,030

Payroll and related consisted primarily of accrued vacation, bonus, sales commissions and benefits.

Deferred revenue as of December 31, 2024, included prepayments from customers for services, including extended warranty, scheduled to be performed in the twelve months ending December 31, 2025. Deferred extended warranty consisted of warranties purchased in excess of the Company’s standard warranty. Extended warranties typically range from one to two years.

Customer deposits represent amounts paid by customers as a down payment on hardware orders to be delivered in the twelve months ending December 31, 2025. Balance at December 31, 2024 included $8,287 for Puerto Rico project.

Accrued contract costs consisted of accrued expenses for contracting a third-party service provider to fulfill repair and maintenance obligations required under a contract with a foreign military for units sold in fiscal 2011. Payments to the service provider will be made annually upon completion of each year of service. The Company is contractually obligated to provide such repair and maintenance services through November 2027. These services are being recorded in cost of revenues to correspond with the revenues for these services.

Changes in the warranty reserve and extended warranty were as follows:


	Three Months Ended December 31,
	2024			2023
Beginning balance	$	76		$	132
Warranty provision		—			(22	)
Warranty settlements		(6	)		—
Ending balance	$	70		$	110

The Company establishes a warranty reserve based on anticipated warranty claims at the time product revenue is recognized. Factors affecting warranty reserve levels include the number of units sold, anticipated cost of warranty repairs and anticipated rates of warranty claims. The Company evaluates the adequacy of the provision for warranty costs each reporting period and adjusts the accrued warranty liability to an amount equal to estimated warranty expense for products currently under warranty.