SUPPLEMENTAL BALANCE SHEET INFORMATION (Tables)

12 Months Ended

Sep. 30, 2016

SUPPLEMENTAL BALANCE SHEET INFORMATION

Schedule of supplemental balance sheet information, reflecting activity in the entity's reserve for bad debt

	September 30,
	2016			2015			2014
	(in thousands)
Reserve for bad debt:
Balance at October 1,	$	6,181		$	4,597		$	4,795
Provision for (recovery of) bad debt		(2,013	)		6,034			(200	)
Write-off of bad debt		(1,472	)		(4,450	)		2
Balance at September 30,	$	2,696		$	6,181		$	4,597

Schedule of supplemental balance sheet information, Accounts receivable, prepaid expenses and other current assets, accrued liabilities and long-term liabilities

	September 30,
	2016		2015 (as adjusted)
	(in thousands)
Accounts receivable, net of reserve:
Trade receivables	$	286,998	$	445,948
Insurance recovery receivable		50,200		—
Income tax receivable		37,971		—
Total accounts receivable, net of reserve	$	375,169	$	445,948
Prepaid expenses and other current assets:
Restricted cash	$	27,566	$	28,484
Prepaid insurance		4,354		6,386
Deferred mobilization		9,913		11,697
Prepaid income taxes		26,138		6,867
Prepaid value added tax		1,407		1,055
Other		8,689		9,986
Total prepaid expenses and other current assets	$	78,067	$	64,475
Accrued liabilities:
Accrued operating costs	$	17,009	$	34,292
Payroll and employee benefits		43,547		36,101
Taxes payable, other than income tax		31,443		38,571
Accrued income taxes		—		—
Deferred mobilization		17,923		18,230
Self-insurance liabilities		14,801		10,796
Deferred income		34,681		42,769
Litigation and claims		70,535		—
Other		4,700		16,798
Total accrued liabilities	$	234,639	$	197,557
Noncurrent liabilities—Other:
Pension and other non-qualified retirement plans	$	39,762	$	28,423
Self-insurance liabilities		21,651		20,846
Deferred mobilization		24,781		38,492
Uncertain tax positions including interest and penalties		12,502		17,724
Other		4,085		4,635
Total noncurrent liabilities—other	$	102,781	$	110,120