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ACCOUNTS RECEIVABLE AND CONTRACT COSTS | 12 Months Ended
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Sep. 30, 2011
ACCOUNTS RECEIVABLE AND CONTRACT COSTS |
ACCOUNTS RECEIVABLE AND CONTRACT COSTS |
3. ACCOUNTS RECEIVABLE AND CONTRACT COSTS Accounts receivable are net of allowances for doubtful accounts of $70,000 as of September 30, 2011 and 2010, respectively. Included in accounts receivable are contract retainage balances of $324,000 and $260,000 as of September 30, 2011 and 2010, respectively. The retainage balance as of September 30, 2011 is expected to be collected within one year, generally within 45 days after the related contracts have received final acceptance and approval. Costs and estimated earnings on uncompleted contracts are as follows:
| September 30,
| 2011 |  | 2010
Costs incurred on uncompleted contracts |  | $ | 1,315,000 |  |  |  | $ | 6,127,000 |
Estimated earnings |  | 169,000 |  |  |  | 923,000 |
|  | 1,484,000 |  |  |  | 7,050,000 |
Less billings to date |  | 1,403,000 |  |  |  | 6,840,000 |
|  | $ | 81,000 |  |  |  | $ | 210,000 |
Costs and estimated earnings on uncompleted contracts are included in the Consolidated Balance Sheets as follows:
| September 30,
| 2011 |  | 2010
Costs and estimated earnings in excess of billings on uncompleted contracts (included in other current assets) |  | $ | 444,000 |  |  |  | $ | 658,000 |
Billings in excess of costs and estimated earnings on uncompleted contracts (included in other current liabilities) |  | (363,000 | ) |  |  | (448,000 | )
|  | $ | 81,000 |  |  |  | $ | 210,000 |

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- Definition The entire disclosure for claims held for amounts due a company. Examples include trade accounts receivables, notes receivables, loans receivables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5066-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Article 9 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 01-6 -Paragraph 13 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5162-111524 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3, 4 -Article 5 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Article 4 -Section 08 -Paragraph k Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5074-111524 + Details
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