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Detail of Selected Balance Sheet Accounts (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2013
Activity in 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 |
Components of 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 |
Schedule of 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 |  |  |  |  |
Activity in Product 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 Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=7512638&loc=SL6953423-111524 + Details
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- Definition Tabular disclosure of the useful life and salvage value of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 5 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 13 -Subparagraph b -Article 5 + Details
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- Definition Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 2 -Paragraph 6 -Subparagraph a,b,c -Article 5 + Details
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- Definition Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249 + Details
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