NOTE 14 SUPPLEMENTAL BALANCE SHEET INFORMATION

The following reflects the activity in our reserve for bad debt for fiscal years 2018, 2017 and 2016:


	2018		2017		2016
	(in thousands)
Reserve for bad debt:
Balance at October 1,	$	5,721	$	2,696	$	6,181
Provision for (recovery of) bad debt		2,193		2,016		(2,013)
(Write-off) recovery of bad debt		(1,697)		1,009		(1,472)
Balance at September 30,	$	6,217	$	5,721	$	2,696

Accounts receivable, prepaid expenses and other current assets, accrued liabilities and long-term liabilities at September 30, 2018 and 2017 consist of the following:


	September 30,
	2018		2017
	(in thousands)
Accounts receivable, net of reserve:
Trade receivables	$	530,859	$	398,348
Income tax receivable		34,343		78,726
Total accounts receivable, net of reserve	$	565,202	$	477,074

Prepaid expenses and other current assets:
Restricted cash	$	39,830	$	32,439
Deferred mobilization		6,484		6,458
Prepaid insurance		6,149		4,060
Prepaid value added tax		1,931		3,870
Prepaid maintenance and rent		8,526		5,940
Prepaid multi-flex rig fabrication		1,327		—
Other		2,151		2,356
Total prepaid expenses and other current assets	$	66,398	$	55,123
Accrued liabilities:
Accrued operating costs	$	37,528	$	36,949
Payroll and employee benefits		80,915		54,941
Taxes payable, other than income tax		50,683		35,638
Self-insurance liabilities		15,887		22,159
Deferred income		20,527		25,893
Deferred mobilization		9,662		9,828
Accrued income taxes		7,375		8,011
Escrow		11,258		4,690
Litigation and claims		1,749		1,779
Other		8,920		8,869
Total accrued liabilities	$	244,504	$	208,757
Noncurrent liabilities — Other:
Pension and other non-qualified retirement plans	$	35,051	$	37,989
Self-insurance liabilities		39,380		29,037
Contingent earnout liability		11,160		14,879
Deferred mobilization		2,738		7,689
Uncertain tax positions including interest and penalties		2,870		3,562
Other		2,407		8,253
Total noncurrent liabilities — other	$	93,606	$	101,409