Receivables

12 Months Ended

Sep. 30, 2011

Receivables

7. Receivables

Receivables at September 30, 2011 and 2010 consisted of the following:

	2011			2010
	(In thousands)
Billed	$	80,858		$	92,305
Unbilled		27,830			26,863
		108,688			119,168
Less: allowance for doubtful accounts		(3,714	)		(5,981	)
Receivables, net	$	104,974		$	113,187

Unbilled receivables represent revenue recorded in excess of amounts billable pursuant to contract provisions and generally become billable at contractually specified dates or upon the attainment of milestones. Unbilled amounts are expected to be realized within one year. During fiscal 2011, 2010 and 2009, we increased (decreased) our allowance for the provision for doubtful accounts by ($0.6) million, ($0.1) million and $0.5 million, respectively, and wrote off receivables (net of recoveries) of $1.7 million, $0.9 million and $1.4 million, respectively.