Detail Of Certain Balance Sheet Accounts

12 Months Ended

Sep. 30, 2013

Detail Of Certain Balance Sheet Accounts [Abstract]

Detail Of Certain Balance Sheet Accounts

7. DETAIL OF CERTAIN BALANCE SHEET ACCOUNTS

Activity in our allowance for doubtful accounts on accounts and long-term receivables consists of the following:

	Years Ended September 30,
	2013		2012
Balance at beginning of period	$	1,788	$	2,704
Additions to costs and expenses		133		771
Deductions for uncollectible receivables written off, net of recoveries		(941)		(1,687)
Balance at end of period	$	980	$	1,788

Accounts payable and accrued expenses consist of the following:

	Years Ended September 30,
	2013		2012
Accounts payable, trade	$	40,659	$	39,879
Accrued compensation and benefits		18,057		13,312
Accrued insurance liabilities		4,963		5,229
Other accrued expenses		10,641		10,253
	$	74,320	$	68,673

Contracts in progress are as follows:

	Years Ended September 30,
	2013		2012
Costs incurred on contracts in progress	$	362,822	$	402,738
Estimated earnings		42,464		33,931
		405,286		436,669
Less--Billings to date		(417,626)		(453,744)
Net contracts in progress	$	(12,340)	$	(17,075)
Costs and estimated earnings in excess of billings on uncompleted contracts		8,336		8,180
Less--Billings in excess of costs and estimated earnings on uncompleted contracts		(20,676)		(25,255)
Net contracts in progress	$	(12,340)	$	(17,075)

Other non-current assets are comprised of the following:

	Years Ended September 30,
	2013		2012
Deposits	$	999	$	2,137
Deferred tax assets		1,631		1,065
Executive Savings Plan assets		591		533
Securities and equity investments		919		919
Other		2,576		1,489
Total	$	6,716	$	6,143

Securities and Equity Investments

Investment in EnerTech

In April 2000, we committed to invest up to $5,000 in EnerTech. We fulfilled our commitment in fiscal year 2008. As our investment was2.21% of the overall ownership in EnerTech at September 30, 2013 and 2012, we account for this investment using the cost method of accounting. EnerTech’s investment portfolio from time to time results in unrealized losses reflecting a possible, other-than-temporary, impairment of our investment. The carrying value of our investment in EnerTech at September 30, 2013 and 2012 was $919. Our results of operations for the year ended September 30, 2011, includes a write down of $967 attributable to our investment in EnerTech.

The following table presents the reconciliation of the carrying value and unrealized gains (losses) to the fair value of the investment in EnerTech as of September 30, 2013 and 2012:

	Years Ended September 30,
	2013		2012
Carrying value	$	919	$	919
Unrealized gains		138		69
Fair value	$	1,057	$	988

At each reporting date, the Company performs an evaluation of impairment for securities to determine if any unrealized losses are other-than-temporary. For equity securities, this evaluation considers a number of factors including, but not limited to, the length of time and extent to which the fair value has been less than cost, the financial condition and near term prospects of the issuer and management’s ability and intent to hold the securities until fair value recovers. The assessment of the ability and intent to hold these securities to recovery focuses on liquidity needs, asset and liability management objectives and securities portfolio objectives. Based on the results of this evaluation, we believe the unrealized gain at September 30, 2013 indicated our investment was not impaired.

In June 2012, we received a distribution from EnerTech of $84, which was applied as a reduction in the carrying value of the investment.

On December 31, 2012, EnerTech’s general partner, with the consent of the fund’s investors, extended the fund through December 31, 2013. The fund will terminate on this date unless extended by the fund’s valuation committee. The fund may be extended for another one-year period through December 31, 2014 with the consent of the fund’s valuation committee.