SUPPLEMENTAL BALANCE SHEET INFORMATION

12 Months Ended

Sep. 30, 2013

SUPPLEMENTAL BALANCE SHEET INFORMATION

SUPPLEMENTAL BALANCE SHEET INFORMATION

NOTE 10 SUPPLEMENTAL BALANCE SHEET INFORMATION

        The following reflects the activity in our reserve for bad debt for 2013, 2012 and 2011:

	September 30,
	2013			2012			2011
	(in thousands)
Reserve for bad debt:
Balance at October 1,	$	942		$	776		$	830
Provision for bad debt		3,875			205			106
Write-off of bad debt		(22	)		(39	)		(160	)
Balance at September 30,	$	4,795		$	942		$	776

        Prepaid expenses and other current assets, accrued liabilities and long-term liabilities at September 30 consist of the following:

	September 30,
	2013		2012
	(in thousands)
Prepaid expenses and other current assets:
Restricted cash	$	23,691	$	28,989
Prepaid insurance		14,250		15,522
Deferred mobilization		11,395		19,809
Income tax asset		9,322		—
Prepaid value added tax		5,004		1,470
Other		16,276		8,903
Total prepaid expenses and other current assets	$	79,938	$	74,693
Accrued liabilities:
Accrued operating costs	$	30,169	$	37,645
Payroll and employee benefits		71,658		52,187
Taxes payable, other than income tax		38,328		35,842
Accrued income taxes		—		1,325
Deferred mobilization		12,235		13,351
Self-insurance liabilities		7,028		5,611
Deferred income		11,663		11,280
Other		18,603		19,374
Total accrued liabilities	$	189,684	$	176,615
Noncurrent liabilities—Other:
Pension and other non-qualified retirement plans	$	23,404	$	40,142
Self-insurance liabilities		12,207		12,385
Deferred mobilization		8,067		19,364
Deferred income		1,781		6,766
Uncertain tax positions including interest and penalties		12,844		12,184
Other		7,048		7,552
Total noncurrent liabilities—other	$	65,351	$	98,393