Detail Of Certain Balance Sheet Accounts

12 Months Ended

Sep. 30, 2018

Detail Of Certain Balance Sheet Accounts [Abstract]

Detail Of Certain Balance Sheet Accounts

6. DETAIL OF CERTAIN BALANCE SHEET ACCOUNTS

Activity in our allowance for doubtful accounts on accounts receivable consists of the following:

	Year Ended September 30,
	2018		2017
Balance at beginning of period	$	650	$	736
Additions to costs and expenses		515		294
Deductions for uncollectible receivables written off, net of recoveries		(297)		(380)
Balance at end of period	$	868	$	650

Accounts payable and accrued expenses consist of the following:

	Year Ended September 30,
	2018		2017
Accounts payable, trade	$	75,293	$	63,246
Accrued compensation and benefits		34,058		33,561
Accrued insurance liabilities		6,202		6,204
Other accrued expenses		15,038		17,699
	$	130,591	$	120,710

Contracts in progress are as follows:

	Year Ended September 30,
	2018		2017
Costs incurred on contracts in progress	$	476,609	$	486,950
Estimated earnings		62,617		55,606
		539,226		542,556
Less--Billings to date		(541,606)		(559,036)
Net contracts in progress	$	(2,380)	$	(16,480)
Costs and estimated earnings in excess of billings		31,446		13,438
Less--Billings in excess of costs and estimated earnings		(33,826)		(29,918)
Net contracts in progress	$	(2,380)	$	(16,480)

Other non-current assets are comprised of the following:

	Year Ended September 30,
	2018		2017
Executive Savings Plan assets		747		641
Securities and equity investments		558		558
Other		4,760		2,583
Total	$	6,065	$	3,782

Securities and Equity Investments

At September 30, 2018, and 2017, we held an investment in EnerTech, a private investment fund. As our investment was 2.21% of the overall ownership in EnerTech at September 30, 2018, and 2017, we account for this investment using the cost method of accounting. EnerTech’s investment portfolio from time to time results in unrealized losses reflecting a possible, other-than-temporary, impairment of our investment. The carrying value of our investment in EnerTech at both September 30, 2018, and 2017 was $558.

The following table presents the reconciliation of the carrying value and unrealized gains to the fair value of the investment in EnerTech as of September 30, 2018, and 2017:

	Year Ended September 30,
	2018		2017
Carrying value	$	558	$	558
Unrealized gains		224		171
Fair value	$	782	$	729

At each reporting date, the Company performs an evaluation of impairment for securities to determine if any unrealized losses are other-than-temporary. For equity securities, this evaluation considers a number of factors including, but not limited to, the length of time and extent to which the fair value has been less than cost, the financial condition and near term prospects of the issuer and management’s ability and intent to hold the securities until fair value recovers. The assessment of the ability and intent to hold these securities to recovery focuses on liquidity needs, asset and liability management objectives and securities portfolio objectives. Based on the results of this evaluation, we believe the unrealized gain at September 30, 2018 indicated our investment was not impaired.