Detail of Selected Balance Sheet Accounts

6 Months Ended

Mar. 31, 2012

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 March  31,					Six Months Ended March 31,
	2012		2011			2012		2011
Balance at beginning of period	$	588	$	1,188		$	391	$	907
Increase to bad debt expense		451		318			636		606
Deductions for uncollectible accounts written off, net of recoveries		—		(4	)		—		(3	)
Increase (decrease) due to foreign currency translation		4		6			16		(2	)
Balance at end of period	$	1,043	$	1,508		$	1,043	$	1,508

Warranty Accrual

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

	Three Months Ended March  31,						Six Months Ended March 31,
	2012			2011			2012			2011
Balance at beginning of period	$	4,396		$	5,845		$	4,603		$	5,929
Warranty expense		917			452			1,386			863
Deductions for warranty charges		(590	)		(628	)		(1,240	)		(1,209	)
Increase due to foreign currency translation		60			94			34			180
Balance at end of period	$	4,783		$	5,763		$	4,783		$	5,763

Inventories

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

	March 31, 2012			September 30, 2011
Raw materials, parts and subassemblies	$	44,274		$	38,400
Work-in-progress		7,065			5,892
Provision for excess and obsolete inventory		(8,579	)		(7,652	)
Total inventories	$	42,760		$	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):

	March 31, 2012			September 30, 2011
Costs incurred on uncompleted contracts	$	465,436		$	475,525
Estimated earnings		139,024			131,367
		604,460			606,892
Less: Billings to date		595,309			599,847
Net underbilled position	$	9,151		$	7,045
Included in the accompanying balance sheets under the following captions:
Costs and estimated earnings in excess of billings on uncompleted contracts — underbilled	$	77,768		$	51,568
Billings in excess of costs and estimated earnings on uncompleted contracts — overbilled		(68,617	)		(44,523	)
Net underbilled position	$	9,151		$	7,045