NOTE 10 SUPPLEMENTAL BALANCE SHEET INFORMATION

The following reflects the activity in our reserve for bad debt for 2015, 2014 and 2013:

	September 30,
	2015			2014			2013
	(in thousands)
Reserve for bad debt:
Balance at October 1,	$	4,597		$	4,795		$	942
Provision for (recovery of) bad debt		6,034			(200	)		3,875
Write-off of bad debt		(4,450	)		2			(22	)

Balance at September 30,	$	6,181		$	4,597		$	4,795

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

	September 30,
	2015		2014 (as adjusted)
	(in thousands)
Prepaid expenses and other current assets:
Restricted cash	$	29,998	$	28,244
Prepaid insurance		6,572		13,316
Deferred mobilization		11,899		20,133
Prepaid income taxes		7,320		—
Prepaid value added tax		1,063		434
Other		15,265		18,785

Total prepaid expenses and other current assets	$	72,117	$	80,912


Accrued liabilities:
Accrued operating costs	$	28,022	$	91,408
Payroll and employee benefits		35,938		88,128
Taxes payable, other than income tax		38,992		42,538
Accrued income taxes		—		10,611
Deferred mobilization		18,230		18,103
Self-insurance liabilities		10,796		8,118
Deferred income		42,627		3,144
Other		23,448		20,228

Total accrued liabilities	$	198,053	$	282,278


Noncurrent liabilities—Other:
Pension and other non-qualified retirement plans	$	28,430	$	25,305
Self-insurance liabilities		20,846		13,476
Deferred mobilization		39,469		3,818
Uncertain tax positions including interest and penalties		17,724		13,239
Other		4,635		8,272

Total noncurrent liabilities—other	$	111,104	$	64,110