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Detail of Selected Balance Sheet Accounts (Tables) | 3 Months Ended
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Dec. 31, 2013
Activity in Allowance for Doubtful Accounts | Activity in our allowance for doubtful accounts receivable consisted of the following (in thousands):
| Three Months Ended December 31, |
| 2013 |  |  | 2012 |
Balance at beginning of period | $ | 572 |  |  | $ | 1,297 |
Increase (decrease) to bad debt expense |  | 15 |  |  |  | (293 | )
Uncollectible accounts written off, net of recoveries |  | 88 |  |  |  | (77 | )
Change in foreign currency translation |  | (2 | ) |  |  | 1 |
Balance at end of period | $ | 673 |  |  | $ | 928 |
Components of Inventories | The components of inventories are summarized below (in thousands):
| December 31, 2013 |  |  | September 30, 2013 |
Raw materials, parts and subassemblies | $ | 29,327 |  |  | $ | 30,077 |
Work-in-progress |  | 3,967 |  |  |  | 3,818 |
Provision for excess and obsolete inventory |  | (4,737 | ) |  |  | (4,932 | )
Total inventories | $ | 28,557 |  |  | $ | 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):
| December 31, 2013 |  |  | September 30, 2013 |
Costs incurred on uncompleted contracts | $ | 654,050 |  |  | $ | 618,570 |
Estimated earnings |  | 164,678 |  |  |  | 159,962 |
|  | 818,728 |  |  |  | 778,532 |
Less: Billings to date |  | (774,752 | ) |  |  | (747,446 | )
Net underbilled position | $ | 43,976 |  |  | $ | 31,086 |
Included in the accompanying balance sheets under the following captions: |  |  |  |  |  |  |
Costs and estimated earnings in excess of billings on uncompleted contracts – underbilled | $ | 78,106 |  |  | $ | 79,420 |
Billings in excess of costs and estimated earnings on uncompleted contracts – overbilled |  | (34,130 | ) |  |  | (48,334 | )
Net underbilled position | $ | 43,976 |  |  | $ | 31,086 |
Activity in Product Warranty Accrual | Activity in our product warranty accrual consisted of the following (in thousands):
| Three Months Ended December 31, |
| 2013 |  |  | 2012 |
Balance at beginning of period | $ | 5,282 |  |  | $ | 5,548 |
Increase to warranty expense |  | 464 |  |  |  | 685 |
Deduction for warranty charges |  | (731 | ) |  |  | (622 | )
Decrease due to foreign currency translations |  | (5 | ) |  |  | (1 | )
Balance at end of period | $ | 5,010 |  |  | $ | 5,610 |

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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 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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