Accounts Receivable

12 Months Ended

Sep. 30, 2014

Receivables [Abstract]

Accounts Receivable

Accounts Receivable

The components of accounts receivable consisted of the following:

	As of			As of
(in thousands)	September 30, 2014			September 30, 2013
Accounts receivable	$	40,882		$	39,827
Accounts receivable – unbilled	4,115			5,362
Accounts receivable, gross	44,997			45,189
Allowance for doubtful accounts	(133		)	(3,363		)
Accounts receivable, net	$	44,864		$	41,826

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, 2014 and 2013, we had $8.0 million and $9.2 million, respectively, of accounts receivable recorded using the percentage of completion method. Of these amounts, $4.8 million was invoiced and $3.2 million was unbilled as of September 30, 2014 and $4.6 million was invoiced and $4.6 million was unbilled as of September 30, 2013.

Included in accounts receivable, net at September 30, 2013 is $6.5 million from sales to Suncore. Beginning with fiscal year 2014, Suncore is no longer considered a related party and therefore no corresponding information is presented. 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,
	2014			2013			2012
Balance at beginning of period	$	3,363		$	3,279		$	3,332
Provision adjustment - expense, net of recoveries	245			119			(53		)
Write-offs and other adjustments - additions (deductions) to receivable balances	(3,475		)	(35		)	—
Balance at end of period	$	133		$	3,363		$	3,279

The decrease in the allowance for doubtful accounts during the fiscal year ended September 30, 2014 is primarily due to historical amounts that were written off.