SUPPLEMENTAL BALANCE SHEET INFORMATION

12 Months Ended

Sep. 30, 2020

Balance Sheet Related Disclosures [Abstract]

NOTE 16 SUPPLEMENTAL BALANCE SHEET INFORMATION

The following reflects the activity in our reserve for bad debt for fiscal years 2020, 2019 and 2018:



(in thousands)	2020			2019		2018
Reserve for bad debt:
Balance at October 1,	$	9,927		$	6,217	$	5,721
Provision for bad debt	2,203			2,321		2,193
(Write-off) recovery of bad debt	(10,310		)	1,389		(1,697		)
Balance at September 30,	$	1,820		$	9,927	$	6,217

Accounts receivable, prepaid expenses and other current assets, accrued liabilities and long-term liabilities at September 30, 2020 and 2019 consist of the following:



	September 30,
(in thousands)	2020		2019
Accounts receivable, net of reserve:
Trade receivables	$	150,249	$	461,774
Income tax receivable	42,374		33,828
Total accounts receivable, net of reserve	$	192,623	$	495,602
Prepaid expenses and other current assets:
Restricted cash	$	45,577	$	31,291
Deferred mobilization	4,528		10,571
Prepaid insurance	8,655		5,556
Prepaid value added tax	7,484		5,209
Prepaid maintenance and rent	7,273		9,113
Accrued demobilization	2,367		2,151
Other	13,421		5,037
Total prepaid expenses and other current assets	$	89,305	$	68,928
Accrued liabilities:
Accrued operating costs	$	10,942	$	34,992
Payroll and employee benefits	27,068		79,465
Taxes payable, other than income tax	39,762		50,566
Self-insurance liabilities	36,518		37,117
Deferred income	9,266		25,426
Deferred mobilization revenue	5,705		14,737
Accrued income taxes	—		19,277
Escrow	138		1,388
Litigation and claims	393		9,990
Contingent earnout liability	4,926		5,535
Operating lease liability	11,364		—
Other	9,360		8,599
Total accrued liabilities	$	155,442	$	287,092
Noncurrent liabilities — Other:
Pension and other non-qualified retirement plans	$	54,043	$	51,768
Self-insurance liabilities	37,369		37,118
Contingent earnout liability	4,197		12,838
Deferred revenue	2,955		9,471
Uncertain tax positions including interest and penalties	2,895		2,544
Operating lease liability	33,886		—
Payroll tax deferral₍₁₎	10,205		—
Other	1,630		2,007
Total noncurrent liabilities — other	$	147,180	$	115,746

(1)

Deferral related to the provisions within the Coronavirus Aid, Relief, and Economic Security Act, passed on March 27, 2020, which allows for the deferral of the employer share of Social Security tax.