Annual report pursuant to Section 13 and 15(d)

Liabilities

v3.22.2.2
Liabilities
 12 Months Ended
Sep. 30, 2022
Liabilities [Abstract]  
Liabilities Liabilities
Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities consisted of the following at September 30, 2022 and 2021 (in thousands):
September 30,
2022 2021
Accrued payroll and benefits $ 12,980  $ 19,302 
Accrued insurance costs 3,081  3,444 
Unfavorable contract liabilities 4,824  — 
Other current liabilities 7,599  3,713 
Total accrued expenses and other current liabilities $ 28,484  $ 26,459 
Unfavorable contract liabilities represent liabilities acquired as part of the Company's business acquisitions during the fiscal year ended September 30, 2022, as described in Note 4 - Business Acquisitions. Total amortization expense related to the acquired unfavorable contract liabilities was $4.1 million, $0.0 million and $0.0 million for the fiscal years ended September 30, 2022, 2021 and 2020, respectively.
Other Long-Term Liabilities
Other long-term liabilities consisted of the following at September 30, 2022 and 2021 (in thousands):
September 30,
2022 2021
Accrued insurance costs $ 8,210  $ 6,497 
Other 3,456  4,422 
Total other long-term liabilities $ 11,666  $ 10,919