Detail of Selected Balance Sheet Accounts

9 Months Ended

Jun. 30, 2011

Detail of Selected Balance Sheet Accounts [Abstract]

DETAIL OF SELECTED BALANCE SHEET ACCOUNTS

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 June  30,						Nine Months Ended 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 June  30,						Nine Months Ended 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, 2011			September 30, 2010
	(As restated, see Note M)
Raw materials, parts and subassemblies	$	41,694		$	40,325
Work-in-progress		6,638			4,646
Provision for excess and obsolete inventory		(7,123	)		(6,727	)
Total inventories	$	41,209		$	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, 2011			September 30, 2010
	(As restated, see Note M)
Costs incurred on uncompleted contracts	$	549,989		$	482,149
Estimated earnings		171,161			138,836
		721,150			620,985
Less: Billings to date		743,051			613,930
Net underbilled (overbilled) position	$	(21,901	)	$	7,055
Included in the accompanying balance sheets under the following captions:
Costs and estimated earnings in excess of billings on uncompleted contracts — underbilled	$	42,664		$	38,064
Billings in excess of costs and estimated earnings on uncompleted contracts — overbilled		(64,565	)		(31,009	)
Net underbilled (overbilled) position	$	(21,901	)	$	7,055