SUPPLEMENTAL BALANCE SHEET INFORMATION (Tables)

12 Months Ended

Sep. 30, 2024

Balance Sheet Related Disclosures [Abstract]

Schedule of Activity in the Allowance for Bad Debts

The following reflects the activity in our allowance for expected credit losses on trade receivables for fiscal years 2024, 2023 and 2022:


	Year Ended September 30,
(in thousands)	2024		2023		2022
Allowance for credit losses:
Balance at October 1,	$	2,688	$	2,975	$	2,068
Provision for credit loss	289		534		1,077
(Write-off) recovery of credit loss	—		(821)		(170)
Balance at September 30,	$	2,977	$	2,688	$	2,975

Schedule of Accounts Receivable, Prepaid Expenses and Other Current Assets, Accrued Liabilities and Long-Term Liabilities

Accounts receivable, prepaid expenses and other current assets, net, accrued liabilities and noncurrent liabilities —other at September 30, 2024 and 2023 consist of the following:


	Year Ended September 30,
(in thousands)	2024		2023
Accounts receivable, net of allowance:
Trade receivables	$	418,586	$	403,091
Income tax receivable	18		1,097
Total accounts receivable, net of allowance	$	418,604	$	404,188
Prepaid expenses and other current assets, net:
Deferred mobilization	$	8,329	$	7,873
Prepaid insurance	10,277		11,160
Prepaid value added tax	5,644		7,867
Prepaid maintenance and rent	12,802		12,278
Accrued demobilization, net	4,563		6,560

Prepaid equipment	23,249		21,821
Insurance recoverable	6,706		28,129
Other	4,849		2,039
Total prepaid expenses and other current assets, net	$	76,419	$	97,727
Accrued liabilities:
Accrued operating costs	$	60,179	$	20,618
Payroll and employee benefits	73,744		55,596
Taxes payable, other than income tax	36,339		32,537
Self-insurance liabilities	41,040		60,921
Deferred income	23,542		23,441

Deferred mobilization revenue	8,626		10,247
Accrued income taxes	7,020		24,495


Contingent consideration	—		9,455
Operating lease liability	16,997		13,772
Litigation and claims	5,881		4,518
Other	13,473		7,285
Total accrued liabilities	$	286,841	$	262,885
Noncurrent liabilities — Other:
Pension and other non-qualified retirement plans	$	28,277	$	33,048
Self-insurance liabilities	41,040		42,285

Deferred revenue	10,123		8,135
Uncertain tax positions including interest and penalties	790		3,136
Operating lease liability	59,733		41,038
Other	171		487
Total noncurrent liabilities — other	$	140,134	$	128,129