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Detail of Selected Balance Sheet Accounts | 12 Months Ended
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Sep. 30, 2011
Detail of Selected Balance Sheet Accounts [Abstract] |
Detail of Selected Balance Sheet Accounts | G. Detail of Selected Balance Sheet Accounts Allowance for Doubtful Accounts Activity in our allowance for doubtful accounts receivable consisted of the following (in thousands):
|  | September 30, |
|  | 2011 |  |  | 2010 |
Balance at beginning of year |  | $ | 907 |  |  | $ | 1,607 |
Increase (decrease) to bad debt expense |  |  | (114 | ) |  |  | 422 |
Deductions for uncollectible accounts written off, net of recoveries |  |  | (394 | ) |  |  | (1,168 | )
Increase (decrease) due to foreign currency translation |  |  | (8 | ) |  |  | 46 |
Balance at end of year |  | $ | 391 |  |  | $ | 907 |
Warranty Accrual Activity in our product warranty accrual consisted of the following (in thousands):
|  | September 30, |
|  | 2011 |  |  | 2010 |
Balance at beginning of year |  | $ | 5,929 |  |  | $ | 7,558 |
Increase to warranty expense |  |  | 788 |  |  |  | 1,118 |
Deductions for warranty charges |  |  | (2,432 | ) |  |  | (2,703 | )
Increase (decrease) due to foreign currency translation |  |  | 318 |  |  |  | (44 | )
Balance at end of year |  | $ | 4,603 |  |  | $ | 5,929 |
Inventories The components of inventories are summarized below (in thousands):
|  | September 30, |
|  | 2011 |  |  | 2010 |
Raw materials, parts and subassemblies |  | $ | 38,400 |  |  | $ | 40,325 |
Work-in-progress |  |  | 5,892 |  |  |  | 4,646 |
Provision for excess and obsolete inventory |  |  | (7,652 | ) |  |  | (6,727 | )
Total inventories |  | $ | 36,640 |  |  | $ | 38,244 |
Cost and Estimated Earnings on Uncompleted Contracts The components of costs and estimated earnings and related amounts billed on uncompleted contracts are summarized below (in thousands):
|  | September 30, |
|  | 2011 |  |  | 2010 |
Costs incurred on uncompleted contracts |  | $ | 475,525 |  |  | $ | 482,149 |
Estimated earnings |  |  | 131,367 |  |  |  | 138,836 |
|  |  | 606,892 |  |  |  | 620,985 |
Less: Billings to date |  |  | 599,847 |  |  |  | 613,930 |
Net underbilled position |  | $ | 7,045 |  |  | $ | 7,055 |
Included in the accompanying balance sheets under the following captions: |  |  |  |  |  |  |  |
Costs and estimated earnings in excess of billings on uncompleted contracts – underbilled |  | $ | 51,568 |  |  | $ | 38,064 |
Billings in excess of costs and estimated earnings on uncompleted contracts – overbilled |  |  | (44,523 | ) |  |  | (31,009 | )
Net underbilled position |  | $ | 7,045 |  |  | $ | 7,055 |
Property, Plant and Equipment Property, plant and equipment are summarized below (in thousands):
|  | September 30, |  |  | Range of
|  | 2011 |  |  | 2010 |  |  | Asset Lives
Land |  | $ | 7,640 |  |  | $ | 7,641 |  |  | —
Buildings and improvements |  |  | 54,321 |  |  |  | 52,627 |  |  | 3 - 39 Years
Machinery and equipment |  |  | 62,456 |  |  |  | 61,877 |  |  | 3 - 15 Years
Furniture and fixtures |  |  | 3,203 |  |  |  | 3,332 |  |  | 3 - 10 Years
Construction in process |  |  | 2,625 |  |  |  | 1,384 |  |  | —
|  |  | 130,245 |  |  |  | 126,861 |  |  |
Less: Accumulated depreciation |  |  | (70,608 | ) |  |  | (63,185 | ) |  |
Total property, plant and equipment, net |  | $ | 59,637 |  |  | $ | 63,676 |  |  |
Included in property and equipment are assets under capital lease of $2.9 million and $4.2 million at September 30, 2011 and 2010, with related accumulated depreciation of $1.4 million and $2.2 million, respectively. Depreciation expense, including the depreciation of capital leases, was $10.6 million, $9.2 million and $7.5 million for fiscal years 2011, 2010 and 2009, respectively.

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