ACCOUNTS RECEIVABLE (Tables)

12 Months Ended

Sep. 30, 2013

ACCOUNTS RECEIVABLE

Schedule of components of accounts receivable under long-term contracts

The components of accounts receivable under long-term contracts are as follows (in thousands):

September 30,	2013			2012
	(As Restated)			(As Restated)
U.S. Government Contracts:
Amounts billed	$	51,529		$	42,852
Recoverable costs and accrued profits on progress completed—not billed	60,435			77,750
	111,964			120,602
Commercial Customers:
Amounts billed	47,454			48,280
Recoverable costs and accrued profits on progress completed—not billed	221,911			184,927
	269,365			233,207
	381,329			353,809
Less unbilled amounts not currently due—commercial customers	(19,021		)	(21,918		)
	$	362,308		$	331,891