SUPPLEMENTAL BALANCE SHEET INFORMATION

12 Months Ended

Sep. 30, 2021

Balance Sheet Related Disclosures [Abstract]

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 deferral1	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.