Contract Assets and Liabilities (Tables)

12 Months Ended

Sep. 30, 2020

Contractors [Abstract]

Costs and Estimated Earnings Compared to Billings on Uncompleted Contracts

Costs and estimated earnings compared to billings on uncompleted contracts at September 30, 2020 and 2019 consisted of the following (in thousands):

	September 30,
	2020		2019
Costs on uncompleted contracts	$	876,229	$	900,880
Estimated earnings to date on uncompleted contracts	101,055		123,256
	977,284		1,024,136
Billings to date on uncompleted contracts	(1,003,115)		(1,043,221)
Net billings in excess of costs and estimated earnings on uncompleted contracts	$	(25,831)	$	(19,085)

Significant changes to balances of costs and estimated earnings in excess of billings (contract asset) and billings in excess of costs and estimated earnings (contract liability) on uncompleted contracts from September 30, 2019 to September 30, 2020 are presented below (in thousands):

	Costs and Estimated Earnings in Excess of Billings on Uncompleted Contracts		Billings in Excess of Costs and Estimated Earnings on Uncompleted Contracts		Net Billings in Excess of Costs and Estimated Earnings on Uncompleted Contracts
September 30, 2019	$	12,030	$	(31,115)	$	(19,085)
Changes in revenue billed, contract price or cost estimates	(4,157)		(2,589)		(6,746)
September 30, 2020	$	7,873	$	(33,704)	$	(25,831)