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Costs and Estimated Earnings on Uncompleted Contracts - Costs and Estimated Earnings on Uncompleted Contracts (Detail) (USD $) In Thousands, unless otherwise specified | Sep. 30, 2013 | Dec. 31, 2012
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Costs And Estimated Earnings On Uncompleted Contracts [Abstract] |  |
Costs incurred on uncompleted contracts | $ 66,835 | $ 51,035
Estimated earnings | 21,362 | 16,644
Contract Receivable, Total | 88,197 | 67,679
Less billings to date and advanced billings | (87,056) | (73,300)
Net bills receivable | 1,141 | (5,621)
Included in the accompanying consolidated balance sheets under the following captions: |  |
Costs and estimated earnings in excess of billings on uncompleted contracts | 16,892 | 5,747
Billings in excess of costs and estimated earnings on uncompleted contracts | (15,751) | (11,368)
Net bills receivable | $ 1,141 | $ (5,621)

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- Definition Liability attributable to (i) billings in excess of costs under the percentage of completion contract accounting method representing the difference between contractually invoiced amounts (billings) and revenue recognized based, for example, on costs incurred to estimated total costs at period end or (ii) contractually invoiced amounts (billings) in excess of costs incurred and accumulated under the completed contract accounting method that are expected to be realized within one year or one operating cycle, whichever is longer, from the reporting date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 35 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6802688&loc=d3e57788-111642 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 35 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6802688&loc=d3e57807-111642 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 35 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6802688&loc=d3e57795-111642 + Details
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