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CONTRACT ASSETS AND LIABILITIES (Tables)
9 Months Ended
Sep. 30, 2023
Contractors [Abstract]  
Schedule of Costs and Estimated Profits on Uncompleted Contracts Included in Condensed Consolidated Balance Sheets
Costs and estimated profits on uncompleted contracts and related amounts billed were as follows (in thousands):

 September 30, 2023December 31, 2022
Costs incurred on uncompleted contracts$96,903 $70,329 
Estimated profits, thereon34,852 23,274 
Total costs and estimated profits on uncompleted contracts131,755 93,603 
Less: billings to date91,717 80,421 
Net$40,038 $13,182 

Such amounts were included in the accompanying unaudited condensed consolidated balance sheets for September 30, 2023 and December 31, 2022 under the following captions (in thousands):

 September 30, 2023December 31, 2022
Costs and estimated profits in excess of billings$47,211 $23,588 
Billings in excess of costs and estimated profits(7,181)(10,411)
Translation adjustment
Net$40,038 $13,182