Accounts Receivable

9 Months Ended

Jul. 31, 2012

Receivables [Abstract]

Accounts Receivable

Accounts Receivable

Accounts receivable at July 31, 2012 and October 31, 2011 consisted of the following:

	July 31, 2012		October 31, 2011
U.S. Government:
Amount billed	$	371	$	52
Unbilled recoverable costs	1,142		1,012
	1,513		1,064
Commercial Customers:
Amount billed	13,381		10,330
Unbilled recoverable costs	5,346		10,556
	18,727		20,886
	$	20,240	$	21,950

We bill customers for power plant and module kit sales based on certain milestones being reached. We bill the U.S. government for research and development contracts based on actual recoverable costs incurred, typically in the month subsequent to incurring costs. Included in Commercial Customers accounts receivable are amounts due from POSCO of $11 million and $7.1 million at July 31, 2012 and October 31, 2011, respectively. Unbilled recoverable costs relate to revenue recognized on customer contracts that have not been billed. Accounts receivable are presented net of an allowance for doubtful accounts of $0.5 million and $0.6 million at July 31, 2012 and October 31, 2011, respectively.