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Detail of Selected Balance Sheet Accounts
 3 Months Ended
Dec. 31, 2013
Detail of Selected Balance Sheet Accounts

C. 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,

 

 

 

 

2013

 

 

2012

 

Balance at beginning of period

$

572

 

 

$

1,297

 

Increase (decrease) to bad debt expense

 

15

 

 

 

(293

)

Uncollectible accounts written off, net of recoveries

 

88

 

 

 

(77

)

Change in foreign currency translation

 

(2

)

 

 

1

 

Balance at end of period

$

673

 

 

$

928

 

Inventories:

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

 

 

December 31,
2013

 

 

September 30,
2013

 

 

Raw materials, parts and subassemblies

$

29,327

 

 

$

30,077

 

Work-in-progress

 

3,967

 

 

 

3,818

 

Provision for excess and obsolete inventory

 

(4,737

)

 

 

(4,932

)

Total inventories

$

28,557

 

 

$

28,963

 

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,
2013

 

 

September 30,
2013

 

 

Costs incurred on uncompleted contracts

$

654,050

 

 

$

618,570

 

Estimated earnings

 

164,678

 

 

 

159,962

 

 

 

818,728

 

 

 

778,532

 

Less:  Billings to date

 

(774,752

)

 

 

(747,446

)

Net underbilled position

$

43,976

 

 

$

31,086

 

 

Included in the accompanying balance sheets under the following captions:

 

 

 

 

 

 

 

Costs and estimated earnings in excess of billings on uncompleted contracts – underbilled

$

78,106

 

 

$

79,420

 

Billings in excess of costs and estimated earnings on uncompleted contracts – overbilled

 

(34,130

)

 

 

(48,334

)

Net underbilled position

$

43,976

 

 

$

31,086

 

Warranty Accrual

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

 

 

Three Months Ended
December 31,

 

 

 

 

2013

 

 

2012

 

Balance at beginning of period

$

5,282

 

 

$

5,548

 

Increase to warranty expense

 

464

 

 

 

685

 

Deduction for warranty charges

 

(731

)

 

 

(622

)

Decrease due to foreign currency translations

 

(5

)

 

 

(1

)

Balance at end of period

$

5,010

 

 

$

5,610