Accounts Receivable

12 Months Ended

Sep. 30, 2013

Receivables [Abstract]

Accounts Receivable

Accounts Receivable

The components of accounts receivable consisted of the following:

	As of			As of
(in thousands)	September 30, 2013			September 30, 2012
Accounts receivable	$	39,827		$	33,893
Accounts receivable – unbilled	5,362			6,325
Accounts receivable, gross	45,189			40,218
Allowance for doubtful accounts	(3,363		)	(3,279		)
Accounts receivable, net	$	41,826		$	36,939

Unbilled accounts receivable represents revenue recognized but not yet billed as of the period ended. Billings on contracts using the percentage-of-completion method usually occur upon completion of predetermined contract milestones or other contract terms, such as customer approval. The allowance for doubtful accounts is based on the age of receivables and a specific identification of receivables considered at risk of collection.

As of September 30, 2013 and 2012, we had $9.2 million and $6.3 million, respectively, of accounts receivable recorded using the percentage of completion method. Of these amounts, $4.6 million was invoiced and $4.6 million was unbilled as of September 30, 2013 and $1.9 million was invoiced and $4.4 million was unbilled as of September 30, 2012.

Included in accounts receivable, net at September 30, 2013 and 2012 is $6.5 million and $2.3 million, respectively, from sales to Suncore. See Note 17 - Suncore Joint Venture for additional disclosures related to Suncore.

The following table summarizes the changes in the allowance for doubtful accounts within accounts receivable:

Allowance for Doubtful Accounts (in thousands)	For the Fiscal Years Ended September 30,
	2013			2012			2011
Balance at beginning of period	$	3,279		$	3,332		$	8,399
Provision adjustment - expense, net of recoveries	119			(53		)	30
Reclass of amount to a long-term receivables account	—			—			(5,253		)
Impact from foreign exchange translation adjustment	—			—			181
Write-offs and other adjustments - additions (deductions) to receivable balances	(35		)	—			(25		)
Balance at end of period	$	3,363		$	3,279		$	3,332

During fiscal 2011, we wrote off $2.9 million related to a long-term receivable that was fully reserved for.