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SUPPLEMENTAL BALANCE SHEET INFORMATION | 12 Months Ended
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Sep. 30, 2020
Balance Sheet Related Disclosures [Abstract] |
SUPPLEMENTAL BALANCE SHEET INFORMATION | NOTE 16 SUPPLEMENTAL BALANCE SHEET INFORMATION The following reflects the activity in our reserve for bad debt for fiscal years 2020, 2019 and 2018:
(in thousands) | 2020 |  | 2019 |  | 2018
Reserve for bad debt: |  |  |  |  |
Balance at October 1, | $ | 9,927 |  |  | $ | 6,217 |  |  | $ | 5,721 |
Provision for bad debt | 2,203 |  |  | 2,321 |  |  | 2,193 |
(Write-off) recovery of bad debt | (10,310 | ) |  | 1,389 |  |  | (1,697 | )
Balance at September 30, | $ | 1,820 |  |  | $ | 9,927 |  |  | $ | 6,217 |
Accounts receivable, prepaid expenses and other current assets, accrued liabilities and long-term liabilities at September 30, 2020 and 2019 consist of the following:
| September 30,
(in thousands) | 2020 |  | 2019
Accounts receivable, net of reserve: |  |  |
Trade receivables | $ | 150,249 |  |  | $ | 461,774 |
Income tax receivable | 42,374 |  |  | 33,828 |
Total accounts receivable, net of reserve | $ | 192,623 |  |  | $ | 495,602 |
Prepaid expenses and other current assets: |  |  |
Restricted cash | $ | 45,577 |  |  | $ | 31,291 |
Deferred mobilization | 4,528 |  |  | 10,571 |
Prepaid insurance | 8,655 |  |  | 5,556 |
Prepaid value added tax | 7,484 |  |  | 5,209 |
Prepaid maintenance and rent | 7,273 |  |  | 9,113 |
Accrued demobilization | 2,367 |  |  | 2,151 |
Other | 13,421 |  |  | 5,037 |
Total prepaid expenses and other current assets | $ | 89,305 |  |  | $ | 68,928 |
Accrued liabilities: |  |  |
Accrued operating costs | $ | 10,942 |  |  | $ | 34,992 |
Payroll and employee benefits | 27,068 |  |  | 79,465 |
Taxes payable, other than income tax | 39,762 |  |  | 50,566 |
Self-insurance liabilities | 36,518 |  |  | 37,117 |
Deferred income | 9,266 |  |  | 25,426 |
Deferred mobilization revenue | 5,705 |  |  | 14,737 |
Accrued income taxes | — |  |  | 19,277 |
Escrow | 138 |  |  | 1,388 |
Litigation and claims | 393 |  |  | 9,990 |
Contingent earnout liability | 4,926 |  |  | 5,535 |
Operating lease liability | 11,364 |  |  | — |
Other | 9,360 |  |  | 8,599 |
Total accrued liabilities | $ | 155,442 |  |  | $ | 287,092 |
Noncurrent liabilities — Other: |  |  |
Pension and other non-qualified retirement plans | $ | 54,043 |  |  | $ | 51,768 |
Self-insurance liabilities | 37,369 |  |  | 37,118 |
Contingent earnout liability | 4,197 |  |  | 12,838 |
Deferred revenue | 2,955 |  |  | 9,471 |
Uncertain tax positions including interest and penalties | 2,895 |  |  | 2,544 |
Operating lease liability | 33,886 |  |  | — |
Payroll tax deferral(1) | 10,205 |  |  | — |
Other | 1,630 |  |  | 2,007 |
Total noncurrent liabilities — other | $ | 147,180 |  |  | $ | 115,746 |
(1) Deferral related to the provisions within the Coronavirus Aid, Relief, and Economic Security Act, passed on March 27, 2020, which allows for the deferral of the employer share of Social Security tax.

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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -URI http://asc.fasb.org/topic&trid=2122208 + Details
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