CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2021	Sep. 30, 2020
Accounts receivable:
Billed	$ 109,604	$ 161,473
Allowance for doubtful accounts	(1,450)	(1,498)
Accounts receivable - net	108,154	159,975
Contract assets	321,545	268,773
Recoverable income taxes	20,502	17,434
Inventories	132,803	127,251
Total current assets	796,195	763,074
Property, plant and equipment, net	168,783	166,301
Operating lease right-of-use asset	83,076	87,167
Financing lease right-of-use asset, net	12,766	500
Deferred income taxes	5,483	4,790
Goodwill	788,027	784,882
Purchased intangibles, net	179,460	210,361
Other assets	25,424	21,759
Total assets	2,401,458	2,324,221
Current liabilities:
Short-term borrowings	279,000	215,716
Contract liabilities	74,779	75,546
Accrued compensation and current liabilities	131,465	126,388
Income taxes payable	719	799
Current portion of long-term debt	11,250	11,250
Total current liabilities	644,579	586,786
Operating lease liability	76,971	80,568
Financing lease liability	10,002	395
Shareholders' equity:
Common stock	304,293	295,986
Retained earnings	797,190	850,472
Accumulated other comprehensive loss	(132,408)	(149,603)
Treasury stock at cost - 9,031 shares at March 31, 2021 and 8,945 at September 30, 2020	(41,321)	(36,078)
Shareholders' equity related to Cubic	927,754	960,777
Total shareholders' equity	977,651	988,180
Total liabilities and shareholders' equity	2,401,458	2,324,221
Cubic Corporation Excluding VIE
Current assets:
Cash and cash equivalents	133,817	128,619
Restricted cash	28,580	25,478
Accounts receivable:
Other current assets	41,926	32,626
Long-term contracts financing receivables	72,605	64,642
Current liabilities:
Trade accounts payable	147,223	156,953
Long-term debt	425,498	430,115
Other noncurrent liabilities	58,163	68,939
VIE
Current assets:
Cash and cash equivalents	1,546	1,065
Restricted cash	7,322	1,822
Accounts receivable:
Other current assets	18	31
Long-term contracts financing receivables	257,185	221,245
Other assets	12,454
Total assets	278,525	224,163
Current liabilities:
Trade accounts payable	35	49
Other current liabilities	108	85
Long-term debt	208,594	163,348
Other noncurrent liabilities		5,890
Shareholders' equity:
Shareholders' equity related to Cubic	2,628	129
Noncontrolling interest	49,897	27,403
Total liabilities and shareholders' equity	$ 278,525	$ 224,163

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

Name:	us-gaap_AccountsPayableCurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Amount, before allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.