Rendering
| Component: (Network and Table) |
|---|
| Network | 2310301 - Disclosure - Accrued Expenses and Other Current Liabilities (Tables) (http://www.emcore.com/role/AccruedExpensesAndOtherCurrentLiabilitiesTables) |
| Table | (Implied) |
Slicers (applies to each fact value in each table cell)
| Reporting Entity [Axis] | 0000808326 (http://www.sec.gov/CIK) |
| Payables and Accruals [Abstract] | Period [Axis] |
|---|
2015-10-01 - 2016-09-30 |
|---|
Payables and Accruals [Abstract] | |
Schedule of Accrued Liabilities | The components of accrued expenses and other current liabilities consisted of the following:
| | | | | | | | |
| As of |
| As of | (in thousands) | September 30,
2016 |
| September 30, 2015 | Compensation | $ | 3,628 |
| | $ | 3,036 |
| Warranty | 871 |
| | 1,664 |
| Termination fee | — |
| | 2,775 |
| Professional fees | 761 |
| | 1,147 |
| Customer deposits | 38 |
| | 133 |
| Deferred revenue | — |
| | 65 |
| Self insurance | 25 |
| | 606 |
| Income and other taxes | 944 |
| | 1,038 |
| Severance and restructuring accruals | 642 |
| | 1,448 |
| Other | 775 |
| | 1,190 |
| Accrued expenses and other current liabilities | $ | 7,684 |
| | $ | 13,102 |
|
|
Schedule of Restructuring and Related Costs | The following table summarizes the changes in the severance and restructuring-related accrual accounts:
| | | | | | | | | | | | | (in thousands) | Severance-related accruals | | Restructuring- related accruals | | Total | Balance as of September 30, 2014 | $ | 1,317 |
| | $ | — |
| | $ | 1,317 |
| Expense - charged to accrual | 1,216 |
| | 737 |
| | 1,953 |
| Payments and accrual adjustments | (1,423 | ) | | (399 | ) | | (1,822 | ) | Balance as of September 30, 2015 | $ | 1,110 |
| | $ | 338 |
| | $ | 1,448 |
| Expense - charged to accrual | 728 |
| | — |
| | 728 |
| Payments and accrual adjustments | (1,196 | ) | | (338 | ) | | (1,534 | ) | Balance as of September 30, 2016 | $ | 642 |
| | $ | — |
| | $ | 642 |
|
|
Schedule of Product Warranty Accruals | The following table summarizes the changes in our product warranty accrual accounts:
| | | | | | | | | | | | | Product Warranty Accruals | For the Fiscal Years Ended September 30, | (in thousands) | 2016 | | 2015 | | 2014 | Balance at beginning of period | $ | 1,664 |
| | $ | 2,816 |
| | $ | 3,881 |
| Provision for product warranty - expense | 376 |
| | 838 |
| | 1,308 |
| Adjustments and utilization of warranty accrual | (1,169 | ) | | (1,990 | ) | | (2,373 | ) | Balance at end of period | $ | 871 |
| | $ | 1,664 |
| | $ | 2,816 |
|
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