Detail of Selected Balance Sheet Accounts

9 Months Ended

Jun. 30, 2016

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 June 30,						Nine months ended June 30,
	2016			2015			2016			2015
Balance at beginning of period	$	976		$	1,881		$	746		$	1,577
Bad debt expense (recovery)		(118	)		(438	)		221			31
Uncollectible accounts written off, net of recoveries		16			(145	)		(98	)		(267	)
Change in foreign currency translation		(3	)		14			2			(29	)
Balance at end of period	$	871		$	1,312		$	871		$	1,312

Inventories:

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

	June 30, 2016		September 30, 2015
Raw materials, parts and subassemblies, net	$	27,308	$	31,807
Work-in-progress		830		1,084
Total inventories	$	28,138	$	32,891

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, 2016			September 30, 2015
Costs incurred on uncompleted contracts	$	1,048,831		$	912,237
Estimated earnings		332,472			271,640
		1,381,303			1,183,877
Less: Billings to date		(1,344,298	)		(1,121,141	)
Net underbilled position	$	37,005		$	62,736
Included in the accompanying balance sheets under the following captions:
Costs and estimated earnings in excess of billings on uncompleted contracts – underbilled	$	80,026		$	104,793
Billings in excess of costs and estimated earnings on uncompleted contracts – overbilled		(43,021	)		(42,057	)
Net underbilled position	$	37,005		$	62,736

Warranty Accrual

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

	Three months ended June 30,						Nine months ended June 30,
	2016			2015			2016			2015
Balance at beginning of period	$	4,787		$	4,375		$	4,930		$	4,557
Increase to warranty expense		1,174			1,033			3,332			2,100
Deduction for warranty charges		(1,206	)		(766	)		(3,481	)		(1,794	)
Change in foreign currency translation		(26	)		81			(52	)		(140	)
Balance at end of period	$	4,729		$	4,723		$	4,729		$	4,723