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Detail of Selected Balance Sheet Accounts | 12 Months Ended
--- | ---
Sep. 30, 2013
Detail of Selected Balance Sheet Accounts | Allowance for Doubtful Accounts Activity in our allowance for doubtful accounts consisted of the following (in thousands):
| September 30, |
--- | --- | ---
| 2013 |  |  | 2012 |
Balance at beginning of year | $ |  | 1,399 |  |  | $ |  | 391 |
Increase in (decrease to) bad debt expense |  | (544 | ) |  |  | 842 |
Deductions for uncollectible accounts written off, net of recoveries |  | (142 | ) |  |  | 142 |
Increase (decrease) due to foreign currency translation |  | (10 | ) |  |  | 24 |
Balance at end of year | $ |  | 703 |  |  | $ |  | 1,399 |
Inventories The components of inventories are summarized below (in thousands):
| September 30, |
--- | --- | ---
| 2013 |  |  | 2012 |
Raw materials, parts and subassemblies | $ |  | 30,097 |  |  | $ |  | 33,632 |
Work-in-progress |  | 3,818 |  |  |  | 6,422 |
Provision for excess and obsolete inventory |  | (4,932 | ) |  |  | (7,137 | )
Total inventories | $ |  | 28,983 |  |  | $ |  | 32,917 |
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, |
--- | --- | ---
| 2013 |  |  | 2012 |
Costs incurred on uncompleted contracts | $ |  | 697,760 |  |  | $ |  | 635,714 |
Estimated earnings |  | 177,921 |  |  |  | 168,480 |
|  | 875,681 |  |  |  | 804,194 |
Less: Billings to date |  | 849,261 |  |  |  | 754,604 |
Net underbilled position | $ |  | 26,420 |  |  | $ |  | 49,590 |
Included in the accompanying balance sheets under the following captions: |  |  |  |  |  |  |
Costs and estimated earnings in excess of billings on uncompleted contracts – underbilled | $ |  | 86,621 |  |  | $ |  | 86,734 |
Billings in excess of costs and estimated earnings on uncompleted contracts – overbilled |  | (60,201 | ) |  |  | (37,144 | )
Net underbilled position | $ |  | 26,420 |  |  | $ |  | 49,590 |
Property, Plant and Equipment Property, plant and equipment are summarized below (in thousands):
| September 30, |  |  | Range of Asset Lives |
--- | --- | --- | --- | --- | ---
| 2013 |  |  | 2012 |  |
Land | $ |  | 24,022 |  |  | $ |  |  | 24,766 |  |  |  | — |
Buildings and improvements |  | 79,746 |  |  |  | 55,431 |  |  |  | 3 ‑ 39 Years |
Machinery and equipment |  | 72,217 |  |  |  | 67,007 |  |  |  | 3 ‑ 15 Years |
Furniture and fixtures |  | 2,964 |  |  |  | 2,940 |  |  |  | 3 ‑ 10 Years |
Construction in process |  | 48,300 |  |  |  | 7,224 |  |  |  | — |
|  | 227,249 |  |  |  | 157,368 |  |  |  |  |
Less: Accumulated depreciation |  | (82,660 | ) |  |  | (78,716 | ) |  |  |  |
Total property, plant and equipment, net | $ |  | 144,589 |  |  | $ |  |  | 78,652 |  |  |  |  |
The increases in buildings and construction in process are primarily the result of construction of the new facilities in Houston, Texas, and Acheson, Alberta, Canada. Included in property and equipment are assets under capital lease of $0.5 million and $1.8 million at September 30, 2013 and 2012, with related accumulated depreciation of $0.5 million and $1.0 million, respectively. Depreciation expense, including the depreciation of capital leases, was $8.5 million, $10.5 million and $10.6 million for fiscal years 2013, 2012 and 2011, respectively. Warranty Accrual Activity in our product warranty accrual consisted of the following (in thousands):
| September 30, |
--- | --- | ---
| 2013 |  |  | 2012 |
Balance at beginning of year | $ |  | 5,714 |  |  | $ |  | 4,603 |
Increase to warranty expense |  | 4,060 |  |  |  | 3,624 |
Deductions for warranty charges |  | (4,359 | ) |  |  | (2,323 | )
Increase (decrease) due to foreign currency translation |  | 35 |  |  |  | (190 | )
Balance at end of year | $ |  | 5,450 |  |  | $ |  | 5,714 |

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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References No definition available. + Details
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