Detail of Selected Balance Sheet Accounts

6 Months Ended

Mar. 31, 2015

Disclosure Text Block Supplement [Abstract]

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 March 31,						Six months ended March 31,
	2015			2014			2015			2014
Balance at beginning of period	$	1,844		$	673		$	1,577		$	572
Bad debt expense/(recovery)		186			(170	)		469			(60	)
Uncollectible accounts written off, net of recoveries		(120	)		—			(122	)		(9	)
Change in foreign currency translation		(29	)		(2	)		(43	)		(2	)
Balance at end of period	$	1,881		$	501		$	1,881		$	501

Inventories:

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

	March 31, 2015			September 30, 2014
Raw materials, parts and subassemblies	$	39,063		$	35,349
Work-in-progress		1,558			2,035
Provision for excess and obsolete inventory		(4,886	)		(4,569	)
Total inventories	$	35,735		$	32,815

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,			September 30,
	2015			2014
Costs incurred on uncompleted contracts	$	618,778		$	604,939
Estimated earnings		161,724			157,562
		780,502			762,501
Less: Billings to date		(747,964	)		(715,233	)
Net underbilled position	$	32,538		$	47,268
Included in the accompanying balance sheets under the following captions:
Costs and estimated earnings in excess of billings on uncompleted contracts - underbilled	$	96,709		$	95,970
Billings in excess of costs and estimated earnings on uncompleted contracts - overbilled		(64,171	)		(48,702	)
Net underbilled position	$	32,538		$	47,268

Warranty Accrual

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

	Three months ended March 31,						Six months ended March 31,
	2015			2014			2015			2014
Balance at beginning of period	$	4,480		$	5,010		$	4,557		$	5,282
Increase to warranty expense		530			1,042			1,067			1,505
Deduction for warranty charges		(504	)		(1,196	)		(1,028	)		(1,926	)
Increase (decrease) due to foreign currency translations		(131	)		(23	)		(221	)		(28	)
Balance at end of period	$	4,375		$	4,833		$	4,375		$	4,833