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SUPPLEMENTAL BALANCE SHEET INFORMATION | 12 Months Ended
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Sep. 30, 2021
Balance Sheet Related Disclosures [Abstract] |
SUPPLEMENTAL BALANCE SHEET INFORMATION |
NOTE 15 SUPPLEMENTAL BALANCE SHEET INFORMATION
The following reflects the activity in our reserve for expected credit losses on trade receivables for fiscal years 2021, 2020 and 2019:
(in thousands) | 2021 |  | 2020 |  | 2019
Reserve for credit losses: |  |  |  |  |
Balance at October 1, | $ | 1,820 |  |  | $ | 9,927 |  |  | $ | 6,217 |
Provision for credit loss | 203 |  |  | 2,203 |  |  | 2,321 |
(Write-off) recovery of credit loss | 45 |  |  | (10,310) |  |  | 1,389 |
Balance at September 30, | $ | 2,068 |  |  | $ | 1,820 |  |  | $ | 9,927 |
Accounts receivable, prepaid expenses and other current assets, accrued liabilities and long-term liabilities at September 30, 2021 and 2020 consist of the following:
| September 30,
(in thousands) | 2021 |  | 2020
Accounts receivable, net of reserve: |  |  |
Trade receivables | $ | 204,424 |  |  | $ | 150,249 |
Income tax receivable | 24,470 |  |  | 42,374 |
Total accounts receivable, net of reserve | $ | 228,894 |  |  | $ | 192,623 |
Prepaid expenses and other current assets: |  |  |
Restricted cash | $ | 18,350 |  |  | $ | 45,577 |
Deferred mobilization | 3,734 |  |  | 4,528 |
Prepaid insurance | 7,313 |  |  | 8,655 |
Prepaid value added tax | 7,682 |  |  | 7,484 |
Prepaid maintenance and rent | 5,540 |  |  | 7,273 |
Accrued demobilization, net | 4,513 |  |  | 2,367 |
Prepaid operating expenses | 17,959 |  |  | — |
Other | 20,837 |  |  | 13,421 |
Total prepaid expenses and other current assets | $ | 85,928 |  |  | $ | 89,305 |
Accrued liabilities: |  |  |
Accrued operating costs | $ | 20,872 |  |  | $ | 10,942 |
Payroll and employee benefits | 69,311 |  |  | 27,068 |
Taxes payable, other than income tax | 25,329 |  |  | 39,762 |
Self-insurance liabilities | 40,060 |  |  | 36,518 |
Deferred income | 8,546 |  |  | 9,266 |
Advance payment for sale of property, plant and equipment | 86,524 |  |  | — |
Deferred mobilization revenue | 4,662 |  |  | 5,705 |
Accrued income taxes | 881 |  |  | — |
Escrow | 138 |  |  | 138 |
Litigation and claims | 1,463 |  |  | 393 |
Contingent liability | 5,985 |  |  | 4,926 |
Operating lease liability | 12,624 |  |  | 11,364 |
Accrued interest | 930 |  |  | 937 |
Other | 6,167 |  |  | 8,423 |
Total accrued liabilities | $ | 283,492 |  |  | $ | 155,442 |
Noncurrent liabilities — Other: |  |  |
Pension and other non-qualified retirement plans | $ | 47,263 |  |  | $ | 54,043 |
Self-insurance liabilities | 40,910 |  |  | 37,369 |
Contingent liability | 1,759 |  |  | 4,197 |
Deferred revenue | 1,003 |  |  | 2,955 |
Uncertain tax positions including interest and penalties | 2,578 |  |  | 2,895 |
Operating lease liability | 37,864 |  |  | 33,886 |
Payroll tax deferral 1 | 15,424 |  |  | 10,205 |
Other | 956 |  |  | 1,630 |
Total noncurrent liabilities — other | $ | 147,757 |  |  | $ | 147,180 |
(1)Deferral related to the provisions within the Coronavirus Aid, Relief, and Economic Security Act, enacted 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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