Revenue Recognition (Tables)

12 Months Ended

Sep. 30, 2020

Schedule of components of accounts receivable

The components of accounts receivable are as follows (in thousands):

	September 30,
	2020		2019
Accounts receivable
Billed	$	161,473	$	127,406
Allowance for doubtful accounts		(1,498)		(1,392)
Net accounts receivable	$	159,975	$	126,014

Schedule of contract assets and liabilities

Contract assets and contract liabilities were as follows (in thousands):

	September 30,
	2020		2019
Contract assets	$	268,773	$	349,559
Contract liabilities	$	75,546	$	46,170

ASU 2014-09

Schedule of aggregate impact of net changes in contract estimates

	Years Ended September 30,
	2020		2019		2018
Operating income (loss)	$	7,527	$	(2,235)	$	(6,986)
Net loss from continuing operations attributable to Cubic		(8,131)		(2,351)		(5,146)
Diluted loss per share attributable to Cubic		(0.26)		(0.08)		(0.19)