Detail Of Selected Balance Sheet Accounts

3 Months Ended

Dec. 31, 2011

Detail Of Selected Balance Sheet Accounts [Abstract]

DETAIL OF SELECTED BALANCE SHEET ACCOUNTS

D. 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 December 31,
	2011		2010
Balance at beginning of period	$	391	$	907
Increase to bad debt expense		185		288
Deductions for uncollectible accounts written off, net of recoveries		—		1
Increase (decrease) due to foreign currency translation		12		(8	)
Balance at end of period	$	588	$	1,188

Warranty Accrual

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

	Three Months  Ended December 31,
	2011			2010
Balance at beginning of period	$	4,603		$	5,929
Increase to warranty expense		469			410
Deductions for warranty charges		(649	)		(581	)
(Decrease) increase due to foreign currency translation		(27	)		87
Balance at end of period	$	4,396		$	5,845

Inventories

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

	December 31, 2011			September 30, 2011
Raw materials, parts and subassemblies	$	37,531		$	38,400
Work-in-progress		8,364			5,892
Provision for excess and obsolete inventory		(8,160	)		(7,652	)
Total inventories	$	37,735		$	36,640

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):

	December 31, 2011			September 30, 2011
Costs incurred on uncompleted contracts	$	494,325		$	475,525
Estimated earnings		130,816			131,367
		625,141			606,892
Less: Billings to date		637,145			599,847
Net (overbilled) underbilled position	$	(12,004	)	$	7,045
Included in the accompanying balance sheets under the following captions:
Costs and estimated earnings in excess of billings on uncompleted contracts	$	53,138		$	51,568
Billings in excess of costs and estimated earnings on uncompleted contracts		(65,142	)		(44,523	)
Net (overbilled) underbilled position	$	(12,004	)	$	7,045