Detail of Selected Balance Sheet Accounts (Tables)

3 Months Ended

Dec. 31, 2013

Activity in 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

Components of 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

Activity in Product 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