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SUPPLEMENTAL BALANCE SHEET INFORMATION | 12 Months Ended
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Sep. 30, 2016
SUPPLEMENTAL BALANCE SHEET INFORMATION |
SUPPLEMENTAL BALANCE SHEET INFORMATION | NOTE 10 SUPPLEMENTAL BALANCE SHEET INFORMATION The following reflects the activity in our reserve for bad debt for 2016, 2015 and 2014:
|  | September 30, |
|  | 2016 |  | 2015 |  | 2014 |
|  | (in thousands) |
Reserve for bad debt: |  |  |  |  |  |  |  |  |  |
Balance at October 1, |  | $ | 6,181 |  | $ | 4,597 |  | $ | 4,795 |
Provision for (recovery of) bad debt |  |  | (2,013 | ) |  | 6,034 |  |  | (200 | )
Write-off of bad debt |  |  | (1,472 | ) |  | (4,450 | ) |  | 2 |
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Balance at September 30, |  | $ | 2,696 |  | $ | 6,181 |  | $ | 4,597 |
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Accounts receivable, prepaid expenses and other current assets, accrued liabilities and long-term liabilities at September 30 consist of the following:
|  | September 30, |
|  | 2016 |  | 2015 (as adjusted) |
|  | (in thousands) |
Accounts receivable, net of reserve: |  |  |  |  |  |  |
Trade receivables |  | $ | 286,998 |  | $ | 445,948 |
Insurance recovery receivable |  |  | 50,200 |  |  | — |
Income tax receivable |  |  | 37,971 |  |  | — |
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Total accounts receivable, net of reserve |  | $ | 375,169 |  | $ | 445,948 |
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Prepaid expenses and other current assets: |  |  |  |  |  |  |
Restricted cash |  | $ | 27,566 |  | $ | 28,484 |
Prepaid insurance |  |  | 4,354 |  |  | 6,386 |
Deferred mobilization |  |  | 9,913 |  |  | 11,697 |
Prepaid income taxes |  |  | 26,138 |  |  | 6,867 |
Prepaid value added tax |  |  | 1,407 |  |  | 1,055 |
Other |  |  | 8,689 |  |  | 9,986 |
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Total prepaid expenses and other current assets |  | $ | 78,067 |  | $ | 64,475 |
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Accrued liabilities: |  |  |  |  |  |  |
Accrued operating costs |  | $ | 17,009 |  | $ | 34,292 |
Payroll and employee benefits |  |  | 43,547 |  |  | 36,101 |
Taxes payable, other than income tax |  |  | 31,443 |  |  | 38,571 |
Accrued income taxes |  |  | — |  |  | — |
Deferred mobilization |  |  | 17,923 |  |  | 18,230 |
Self-insurance liabilities |  |  | 14,801 |  |  | 10,796 |
Deferred income |  |  | 34,681 |  |  | 42,769 |
Litigation and claims |  |  | 70,535 |  |  | — |
Other |  |  | 4,700 |  |  | 16,798 |
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Total accrued liabilities |  | $ | 234,639 |  | $ | 197,557 |
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Noncurrent liabilities—Other: |  |  |  |  |  |  |
Pension and other non-qualified retirement plans |  | $ | 39,762 |  | $ | 28,423 |
Self-insurance liabilities |  |  | 21,651 |  |  | 20,846 |
Deferred mobilization |  |  | 24,781 |  |  | 38,492 |
Uncertain tax positions including interest and penalties |  |  | 12,502 |  |  | 17,724 |
Other |  |  | 4,085 |  |  | 4,635 |
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Total noncurrent liabilities—other |  | $ | 102,781 |  | $ | 110,120 |
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