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Note 4 - Cost and Estimated Earnings in Excess of Billings on Uncompleted Contracts and Billings in Excess of Costs and Estimated Earnings | 12 Months Ended
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Dec. 31, 2017
Notes to Financial Statements |
Costs and Estimated Earnings in Excess of Billings on Uncompleted Contracts and Billings in Excess of Costs and Estimated Earnings [Text Block] |
4 . | COSTS AND ESTIMATED EARNINGS IN EXCESS OF BILLINGS ON UNCOMPLETED CONTRACTS AND BILLINGS IN EXCESS OF COSTS AND ESTIMATED EARNINGS:
C osts and estimated earnings in excess of billings on uncompleted contracts represents revenue earned under the percentage-of-completion method but not yet billable based on the terms of the contracts. These amounts are billed based on the terms of the contracts, which include achievement of milestones, partial shipments or completion of the contracts. Billings in excess of costs and estimated earnings on uncompleted contracts represents amounts billed based on the terms of the contracts in advance of costs incurred and revenue earned.
|  | December 31 , |
|  | 201 7 |  |  | 201 6 |
|  | (in thousands ) |
Costs incurred on uncompleted contract s |  | $ | 227,048 |  |  | $ | 238,050 |
Estimated earning s |  |  | 9,722 |  |  |  | 7,247 |
|  |  | 236,770 |  |  |  | 245,297 |
Less billings to dat e |  |  | (194,867 | ) |  |  | (203,672 | )
|  | $ | 41,903 |  |  | $ | 41,625 |
Amounts are presented in the Consolidated Balance Sheets as follows : |  |  |  |  |  |  |  |
Costs and estimated earnings in excess of billings on uncompleted contract s |  | $ | 44,502 |  |  | $ | 43,663 |
Billings in excess of costs and estimated earnings on uncompleted contract s |  |  | (2,599 | ) |  |  | (2,038 | )
|  | $ | 41,903 |  |  | $ | 41,625 |

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- Definition The entire disclosure for costs and estimated earnings in excess of billings on uncompleted contracts and billings in excess of costs and estimated earnings. This includes receivable reflecting the cost incurred on uncompleted contracts in excess of related billings and liability attributable to billings in excess of costs representing the difference between contractually invoiced amounts (billings) and revenue recognized based on costs incurred to estimated total costs at period end recognized under the percentage of completion contract accounting method. + References No definition available. + Details
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- References No definition available. + Details
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