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Detail of Selected Balance Sheet Accounts | 12 Months Ended
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Sep. 30, 2014
Disclosure Text Block Supplement [Abstract] |
Detail of Selected Balance Sheet Accounts | D. 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, |
| 2014 |  |  | 2013 |
Balance at beginning of period | $ | 572 |  |  | $ | 1,297 |
Bad debt expense/(recovery) |  | 1,074 |  |  |  | (544 | )
Uncollectible accounts written off, net of recoveries |  | (58 | ) |  |  | (171 | )
Change in foreign currency translation |  | (11 | ) |  |  | (10 | )
Balance at end of period | $ | 1,577 |  |  | $ | 572 |
Inventories The components of inventories are summarized below (in thousands):
| September 30, |
| 2014 |  |  | 2013 |
Raw materials, parts and subassemblies | $ | 35,349 |  |  | $ | 30,077 |
Work-in-progress |  | 2,035 |  |  |  | 3,818 |
Provision for excess and obsolete inventory |  | (4,569 | ) |  |  | (4,932 | )
Total inventories | $ | 32,815 |  |  | $ | 28,963 |
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, |
| 2014 |  |  | 2013 |
Costs incurred on uncompleted contracts | $ | 604,939 |  |  | $ | 618,570 |
Estimated earnings |  | 157,562 |  |  |  | 159,962 |
|  | 762,501 |  |  |  | 778,532 |
Less: Billings to date |  | (715,233 | ) |  |  | (747,446 | )
Net underbilled position | $ | 47,268 |  |  | $ | 31,086 |
Included in the accompanying balance sheets under the following captions: |  |  |  |  |  |  |
Costs and estimated earnings in excess of billings on uncompleted contracts – underbilled | $ | 95,970 |  |  | $ | 79,420 |
Billings in excess of costs and estimated earnings on uncompleted contracts – overbilled |  | (48,702 | ) |  |  | (48,334 | )
Net underbilled position | $ | 47,268 |  |  | $ | 31,086 |
Property, Plant and Equipment Property, plant and equipment are summarized below (in thousands):
| September 30, |  |  | Range of
| 2014 |  |  | 2013 |  |  | Asset Lives
Land | $ | 23,545 |  |  | $ | 24,022 |  |  | —
Buildings and improvements |  | 100,901 |  |  |  | 79,621 |  |  | 3 - 39 Years
Machinery and equipment |  | 100,922 |  |  |  | 71,808 |  |  | 3 - 15 Years
Furniture and fixtures |  | 3,852 |  |  |  | 2,736 |  |  | 3 - 10 Years
Construction in process |  | 15,878 |  |  |  | 48,301 |  |  | —
| $ | 245,098 |  |  | $ | 226,488 |  |  |
Less: Accumulated depreciation |  | (88,202 | ) |  |  | (81,993 | ) |  |
Total property, plant and equipment, net | $ | 156,896 |  |  | $ | 144,495 |  |  |
The increase in buildings and improvements and machinery and equipment was primarily the result of construction of the new facilities in Houston, Texas, and Acheson, Alberta, Canada. There were no assets under capital lease as of September 30, 2014; however, at September 30, 2013, we had assets under capital lease of $0.5 million, with related accumulated depreciation of $0.5 million which was included in property and equipment. Depreciation expense from continuing operations, including the depreciation of capital leases, was $11.4 million, $8.5 million and $10.5 million for fiscal years 2014, 2013 and 2012, respectively. Warranty Accrual Activity in our product warranty accrual consisted of the following (in thousands):
| September 30, |
| 2014 |  |  | 2013 |
Balance at beginning of period | $ | 5,282 |  |  | $ | 5,548 |
Increase to warranty expense |  | 3,237 |  |  |  | 4,020 |
Deduction for warranty charges |  | (3,892 | ) |  |  | (4,321 | )
Increase (decrease) due to foreign currency translations |  | (70 | ) |  |  | 35 |
Balance at end of period | $ | 4,557 |  |  | $ | 5,282 |

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