Detail of Selected Balance Sheet Accounts

9 Months Ended

Jun. 30, 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 June  30,						Nine Months Ended June  30,
	2012			2011			2012		2011
Balance at beginning of period	$	1,043		$	1,508		$	391	$	907
Increase (decrease) to bad debt expense		(127	)		(524	)		509		82
Deductions for uncollectible accounts written off, net of recoveries		175			(221	)		175		(225	)
Increase (decrease) due to foreign currency translation		5			(4	)		21		(5	)
Balance at end of period	$	1,096		$	759		$	1,096	$	759

Warranty Accrual

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

	Three Months Ended June  30,						Nine Months Ended June  30,
	2012			2011			2012			2011
Balance at beginning of period	$	4,783		$	5,763		$	4,603		$	5,929
Increase (decrease) to warranty expense		752			(148	)		2,084			759
Deductions for warranty charges		(1,068	)		(728	)		(2,254	)		(1,961	)
Increase (decrease) due to foreign currency translation		(40	)		191			(6	)		351
Balance at end of period	$	4,427		$	5,078		$	4,427		$	5,078

Inventories

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

	June 30, 2012			September 30, 2011
Raw materials, parts and subassemblies	$	41,207		$	38,400
Work-in-progress		7,967			5,892
Provision for excess and obsolete inventory		(8,558	)		(7,652	)
Total inventories	$	40,616		$	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):

	June 30, 2012			September 30, 2011
Costs incurred on uncompleted contracts	$	528,599		$	475,525
Estimated earnings		160,668			131,367
		689,267			606,892
Less: Billings to date		655,645			599,847
Net underbilled position	$	33,622		$	7,045
Included in the accompanying balance sheets under the following captions:
Costs and estimated earnings in excess of billings on uncompleted contracts — underbilled	$	87,036		$	51,568
Billings in excess of costs and estimated earnings on uncompleted contracts — overbilled		(53,414	)		(44,523	)
Net underbilled position	$	33,622		$	7,045