Detail of Selected Balance Sheet Accounts

9 Months Ended

Jun. 30, 2011

E. DETAIL OF SELECTED BALANCE SHEET ACCOUNTS

Allowance for Doubtful Accounts

Activity in our allowance for doubtful accounts receivable consisted of the following (in thousands):


	Three Months Ended						Nine Months Ended
	June 30,						June 30,
	2011			2010			2011			2010
Balance at beginning of period	$	1,508		$	1,930		$	907		$	1,607
Increase (decrease) in bad debt expense		(524	)		(214	)		82			479
Deductions for uncollectible accounts written off, net of recoveries		(221	)		11			(225	)		(387	)
Increase (decrease) due to foreign currency translation		(4	)		13			(5	)		41

Balance at end of period	$	759		$	1,740		$	759		$	1,740

Warranty Accrual

Activity in our product warranty accrual consisted of the following (in thousands):


	Three Months Ended						Nine Months Ended
	June 30,						June 30,
	2011			2010			2011			2010
Balance at beginning of period	$	5,763		$	7,054		$	5,929		$	7,558
Increase (decrease) in warranty expense		(148	)		(461	)		759			889
Deductions for warranty charges		(728	)		(344	)		(1,961	)		(2,092	)
Increase (decrease) due to foreign currency translation		191			(2	)		351			(108	)

Balance at end of period	$	5,078		$	6,247		$	5,078		$	6,247

Inventories

The components of inventories are summarized below (in thousands):


	June 30,			September 30,
	2011			2010
Raw materials, parts and subassemblies	$	41,694		$	40,325
Work-in-progress		6,773			4,646
Provision for excess and obsolete inventory		(7,123	)		(6,727	)

Total inventories	$	41,344		$	38,244

Cost and Estimated Earnings on Uncompleted Contracts

The components of costs and estimated earnings and related amounts billed on uncompleted contracts are summarized below (in thousands):


	June 30,			September 30,
	2011			2010
Costs incurred on uncompleted contracts	$	549,998		$	482,149
Estimated earnings		172,415			138,836

		722,413			620,985
Less: Billings to date		743,051			613,930

Net underbilled (overbilled) position	$	(20,638	)	$	7,055


Included in the accompanying balance sheets under the following captions:
Costs and estimated earnings in excess of billings on uncompleted contracts — underbilled	$	43,927		$	38,064
Billings in excess of costs and estimated earnings on uncompleted contracts — overbilled		(64,565	)		(31,009	)

Net underbilled (overbilled) position	$	(20,638	)	$	7,055