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Accounts Receivable - Net | 12 Months Ended
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Sep. 29, 2019
Accounts Receivable - Net and Revenue Recognition |
Accounts Receivable - Net | Accounts Receivable - Net Net accounts receivable consisted of the following at September 29, 2019 and September 30, 2018:
| September 29, 2019 |  | September 30, 2018
| (in thousands)
Billed | $ | 522,256 |  |  | $ | 464,062 |
Unbilled | 300,035 |  |  | 267,739 |
Total accounts receivable – gross | 822,291 |  |  | 731,801 |
Allowance for doubtful accounts | (53,571 | ) |  | (37,580 | )
Total accounts receivable – net | $ | 768,720 |  |  | $ | 694,221 |
Billed accounts receivable represent amounts billed to clients that have not been collected. Unbilled accounts receivable, which represent an unconditional right to payment subject only to the passage of time, include unbilled amounts typically resulting from revenue recognized but not yet billed pursuant to contract terms or billed after the period end date. Most of our unbilled receivables at September 29, 2019 are expected to be billed and collected within 12 months. The allowance for doubtful accounts represents amounts that are expected to become uncollectible or unrealizable in the future. We determine an estimated allowance for uncollectible accounts based on management's consideration of trends in the actual and forecasted credit quality of our clients, including delinquency and payment history; type of client, such as a government agency or a commercial sector client; and general economic and industry conditions that may affect a client's ability to pay. Once contract performance is underway, we may experience changes in conditions, client requirements, specifications, designs, materials and expectations regarding the period of performance. Such changes result in change orders and may be initiated by us or by our clients. In many cases, agreement with the client as to the terms of change orders is reached prior to work commencing; however, sometimes circumstances require that work progress without a definitive client agreement. Revenue and any corresponding receivable in these cases are recognized based on the policy described in Note 3, "Revenue Recognition" above. Total accounts receivable at September 29, 2019 and September 30, 2018 included approximately $15 million and $74 million, respectively, related to claims, including requests for equitable adjustment, on contracts that provide for price redetermination. We regularly evaluate all unsettled claim amounts and record appropriate adjustments to operating earnings when it is probable that the claim will result in a different contract value than the amount previously estimated. In fiscal 2019, we recognized reductions of revenue of $26.7 million and $4.6 million, and related losses in operating income of $28.2 million and $5.7 million in our CIG and RCM segments, respectively, primarily due to the resolution of several claims in fiscal 2019 for amounts lower than we previously expected. In fiscal 2018, we recognized a reduction of revenue of $10.6 million and related losses in operating income of $12.5 million in our CIG segment for a fixed-price construction project that was completed in fiscal 2014 prior to our decision to exit similar activities in the RCM segment. On our state and local government contracts, billed accounts receivable were $129.3 million and $89.3 million at September 29, 2019 and September 30, 2018, respectively. The total of unbilled receivables and contract assets were $59.6 million and $38.6 million at September 29, 2019 and September 30, 2018, respectively. Other than the state and local governments and U.S. federal government, no single client accounted for more than 10% of our accounts receivable at September 29, 2019 and September 30, 2018.

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- Definition Disclosure itemizing the various types of trade accounts receivable such as billed and unbilled accounts receivable ,contract retentions and billings in excess of costs, as well as the gross carrying value, allowance, and net carrying value as of the balance sheet date. This disclosure may include (1) the basis at which such receivables are carried in the entity's statements of financial position (2) how the level of the valuation allowance for receivables is determined (3) when impairments, charge-offs or recoveries are recognized for such receivables (4) the treatment of any premiums or discounts or unearned income. + References No definition available. + Details
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