SUPPLEMENTAL BALANCE SHEET INFORMATION

12 Months Ended

Sep. 30, 2022

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 2022, 2021 and 2020:


	September 30,
(in thousands)	2022		2021		2020
Reserve for credit losses:
Balance at October 1,	$	2,068	$	1,820	$	9,927
Provision for credit loss	1,077		203		2,203
(Write-off) recovery of credit loss	(170)		45		(10,310)
Balance at September 30,	$	2,975	$	2,068	$	1,820

Accounts receivable, prepaid expenses and other current assets, net, accrued liabilities and noncurrent liabilities —other at September 30, 2022 and 2021 consist of the following:


	September 30,
(in thousands)	2022		2021
Accounts receivable, net of reserve:
Trade receivables	$	430,944	$	204,424
Income tax receivable	27,769		24,470
Total accounts receivable, net of reserve	$	458,713	$	228,894
Prepaid expenses and other current assets, net:
Deferred mobilization	$	5,048	$	3,734
Prepaid insurance	7,498		7,313
Prepaid value added tax	6,628		7,682
Prepaid maintenance and rent	13,092		5,540
Accrued demobilization, net	6,319		4,513
Prepaid operating expenses	—		17,959
Prepaid equipment	10,091		—
Other	17,787		20,837
Total prepaid expenses and other current assets, net	$	66,463	$	67,578
Accrued liabilities:
Accrued operating costs	$	26,539	$	20,872
Payroll and employee benefits	58,604		69,311
Taxes payable, other than income tax	26,786		25,329
Self-insurance liabilities	38,422		40,060
Deferred income	19,821		8,546
Advance payment for sale of property, plant and equipment	—		86,524
Deferred mobilization revenue	8,959		4,662
Accrued income taxes	40,833		881


Contingent liability	2,750		5,985
Operating lease liability	12,382		12,624

Other	6,055		8,698
Total accrued liabilities	$	241,151	$	283,492
Noncurrent liabilities — Other:
Pension and other non-qualified retirement plans	$	40,423	$	47,263
Self-insurance liabilities	38,422		40,910
Contingent liability	1,272		1,759
Deferred revenue	3,162		1,003
Uncertain tax positions including interest and penalties	2,381		2,578
Operating lease liability	27,350		37,864
Payroll tax deferral1	—		15,424
Other	377		956
Total noncurrent liabilities — other	$	113,387	$	147,757

(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.