Accounts Receivable

3 Months Ended

Jan. 31, 2013

Receivables [Abstract]

Accounts Receivable

Accounts Receivable

Accounts receivable at January 31, 2013 and October 31, 2012 consisted of the following:

	January 31, 2013		October 31, 2012
U.S. Government:
Amount billed	$	524	$	20
Unbilled recoverable costs	1,611		890
	2,135		910
Commercial Customers:
Amount billed	9,857		18,786
Unbilled recoverable costs	8,109		6,288
	17,966		25,074
	$	20,101	$	25,984

We bill customers for power plant and module kit sales based on certain milestones being reached. We bill service agreements ("SA") based on the contract price and billing terms of the contracts. The majority of advanced technology contracts are with the U.S. Government. We bill the U.S. Government based on actual recoverable costs incurred, typically in the month subsequent to incurring costs. The remainder of advanced technology contracts are billed based on milestones or costs incurred. Included in Commercial Customers accounts receivable are amounts due from POSCO of $8.1 million and $18.1 million at January 31, 2013 and October 31, 2012, 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 $0.6 million at January 31, 2013 and October 31, 2012.