NOTE 10 SUPPLEMENTAL BALANCE SHEET INFORMATION

The following reflects the activity in our reserve for bad debt for 2014, 2013 and 2012:

	September 30,
	2014			2013			2012
	(in thousands)
Reserve for bad debt:
Balance at October 1,	$	4,795		$	942		$	776
Provision for (recovery of) bad debt		(200	)		3,875			205
Write-off of bad debt		2			(22	)		(39	)

Balance at September 30,	$	4,597		$	4,795		$	942

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

	September 30,
	2014 (as adjusted)		2013 (as adjusted)
	(in thousands)
Prepaid expenses and other current assets:
Restricted cash	$	28,244	$	23,691
Prepaid insurance		13,316		14,250
Deferred mobilization		20,133		11,395
Income tax asset		—		9,322
Prepaid value added tax		434		5,004
Other		18,785		15,876

Total prepaid expenses and other current assets	$	80,912	$	79,538


Accrued liabilities:
Accrued operating costs	$	91,408	$	30,169
Payroll and employee benefits		88,128		71,658
Taxes payable, other than income tax		42,538		38,328
Accrued income taxes		10,611		—
Deferred mobilization		18,103		12,235
Self-insurance liabilities		8,118		7,028
Deferred income		3,144		11,663
Other		20,228		18,603

Total accrued liabilities	$	282,278	$	189,684


Noncurrent liabilities—Other:
Pension and other non-qualified retirement plans	$	25,305	$	23,404
Self-insurance liabilities		13,476		12,207
Deferred mobilization		3,818		8,067
Deferred income		—		1,781
Uncertain tax positions including interest and penalties		13,239		12,844
Other		8,272		7,048

Total noncurrent liabilities—other	$	64,110	$	65,351