Accounts Receivable

3 Months Ended

Dec. 31, 2014

Receivables [Abstract]

Accounts Receivable

Accounts Receivable

The components of accounts receivable consisted of the following:

	As of			As of
(in thousands)	December 31, 2014			September 30, 2014
Accounts receivable	$	14,971		$	12,252
Accounts receivable – unbilled	620			633
Accounts receivable, gross	15,591			12,885
Allowance for doubtful accounts	(275		)	(116		)
Accounts receivable, net	$	15,316		$	12,769

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 December 31, 2014, and September 30, 2014, we had $0.6 million and $0.7 million respectively, of accounts receivable recorded using the percentage of completion method. Of these amounts, $0.0 million was invoiced and $0.6 million was unbilled as of December 31, 2014 and $0.1 million was invoiced and $0.6 million was unbilled as of September 30, 2014.