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Detail of Selected Balance Sheet Accounts (Tables)
6 Months Ended
Mar. 31, 2014
Activity in Allowance for Doubtful Accounts

Activity in our allowance for doubtful accounts receivable consisted of the following (in thousands):

 

 

Three Months Ended

 

 

Six Months Ended

 

 

March 31,

 

 

March 31,

 

 

2014

 

 

2013

 

 

2014

 

 

2013

 

Balance at beginning of period

$

673

 

 

$

928

 

 

$

572

 

 

$

1,297

 

Bad debt recovery

 

(170

)

 

 

(59

)

 

 

(60

)

 

 

(380

)

Uncollectible accounts written off, net of recoveries

 

 

 

 

(28

)

 

 

(9

)

 

 

(85

)

Change in foreign currency translation

 

(2

)

 

 

(23

)

 

 

(2

)

 

 

(14

)

Balance at end of period

$

501

 

 

$

818

 

 

$

501

 

 

$

818

 

 

Components of Inventories

The components of inventories are summarized below (in thousands):

 

 

March 31,

 

 

September 30,

 

 

2014

 

 

2013

 

Raw materials, parts and subassemblies

$

29,758

 

 

$

30,077

 

Work-in-progress

 

3,771

 

 

 

3,818

 

Provision for excess and obsolete inventory

 

(4,099

)

 

 

(4,932

)

Total inventories

$

29,430

 

 

$

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):

 

 

March 31,

 

 

September 30,

 

 

2014

 

 

2013

 

Costs incurred on uncompleted contracts

$

685,257

 

 

$

618,570

 

Estimated earnings

 

172,948

 

 

 

159,962

 

 

 

858,205

 

 

 

778,532

 

Less: Billings to date

 

(820,707

)

 

 

(747,446

)

Net underbilled position

$

37,498

 

 

$

31,086

 

 

 

 

 

 

 

 

 

Included in the accompanying balance sheets under the following captions:

 

 

 

 

 

 

 

Costs and estimated earnings in excess of billings on uncompleted

   contracts – underbilled

$

79,517

 

 

$

79,420

 

Billings in excess of costs and estimated earnings on uncompleted

   contracts – overbilled

 

(42,019

)

 

 

(48,334

)

Net underbilled position

$

37,498

 

 

$

31,086

 

 

Activity in Product Warranty Accrual

Activity in our product warranty accrual consisted of the following (in thousands):

 

Three Months Ended

 

 

Six Months Ended

 

 

March 31,

 

 

March 31,

 

 

2014

 

 

2013

 

 

2014

 

 

2013

 

Balance at beginning of period

$

5,010

 

 

$

5,610

 

 

$

5,282

 

 

$

5,548

 

Increase to warranty expense

 

1,042

 

 

 

810

 

 

 

1,505

 

 

 

1,495

 

Deduction for warranty charges

 

(1,196

)

 

 

(1,230

)

 

 

(1,926

)

 

 

(1,851

)

Increase (decrease) due to foreign currency translations

 

(23

)

 

 

(81

)

 

 

(28

)

 

 

(83

)

Balance at end of period

$

4,833

 

 

$

5,109

 

 

$

4,833

 

 

$

5,109