Accounts Receivable

12 Months Ended

Oct. 31, 2015

Note 2. Accounts Receivable

Accounts receivable at October 31, 2015 and 2014 consisted of the following (in thousands):



	2015		2014
Advanced Technology (including U.S. Government ⁽¹⁾):
Amount billed	$	433	$	2,517
Unbilled recoverable costs	3,077		2,886
	3,510		5,403
Commercial customers:
Amount billed	19,331		8,871
Unbilled recoverable costs	37,949		50,101
	57,280		58,972
	$	60,790	$	64,375

(1) Total U.S. Government accounts receivable outstanding at October 31, 2015 and 2014 is $2.6 million and $1.7 million, respectively.

We bill customers for power plant and module kit sales based on certain contractual milestones being reached. We bill service agreements based on the contract price and billing terms of the contracts. Generally, our advanced technology contracts are billed based on actual recoverable costs incurred, typically in the month subsequent to incurring costs. Some advanced technology contracts are billed based on contractual milestones or costs incurred. Unbilled recoverable costs relate to revenue recognized on customer contracts that have not been billed. Accounts receivable are presented net of an allowance for doubtful accounts of $0.5 million and $0.1 million at October 31, 2015 and 2014, respectively.

Commercial customers accounts receivable (including unbilled recoverable costs) include amounts due from POSCO Energy of $34.4 million and $29.9 million, and amounts due from NRG of $0.02 million and $5.5 million at October 31, 2015 and 2014, respectively.