Accounts Receivable

6 Months Ended

Apr. 30, 2016

Receivables [Abstract]

Accounts Receivable

Accounts Receivable

Accounts receivable as of April 30, 2016 and October 31, 2015 consisted of the following:

	April 30, 2016		October 31, 2015
Commercial Customers:
Amount billed	$	8,907	$	19,331
Unbilled recoverable costs	30,790		37,949
	39,697		57,280
Advanced Technology (including U.S. Government(1)):
Amount billed	670		433
Unbilled recoverable costs	3,322		3,077
	3,992		3,510
Accounts receivable, net	$	43,689	$	60,790

(1) Total U.S. Government accounts receivable outstanding as of April 30, 2016 and October 31, 2015 was $3.0 million and $2.6 million, respectively.

We bill customers for power plant and module kit sales based on certain contractual milestones being reached. We bill service agreements based on the contract price and billing terms of the contracts. Generally, our advanced technology contracts are billed based on actual recoverable costs incurred, typically in the month subsequent to incurring costs. Some advanced technology contracts are billed based on contractual milestones or costs incurred. 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 $0.2 million and $0.5 million as of April 30, 2016 and October 31, 2015, respectively.

Commercial Customers accounts receivable (including Unbilled recoverable costs) included amounts due from POSCO Energy of $7.8 million and $34.4 million as of April 30, 2016 and October 31, 2015, respectively and amounts due from NRG and NRG Yield of $0.02 million as of October 31, 2015. There were no amounts outstanding from NRG and NRG Yield as of April 30, 2016.