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ACCOUNTS RECEIVABLE AND CONTRACT COSTS | 12 Months Ended
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Sep. 30, 2014
ACCOUNTS RECEIVABLE AND CONTRACT COSTS |
ACCOUNTS RECEIVABLE AND CONTRACT COSTS | 4.ACCOUNTS RECEIVABLE AND CONTRACT COSTS Accounts receivable are net of allowances for doubtful accounts of $34,000 and $43,000 as of September 30, 2014 and 2013, respectively. Included in accounts receivable are contract retainage balances of $202,000 and $52,000 as of September 30, 2014 and 2013, respectively. The retainage balance as of September 30, 2014 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 (loss) on uncompleted contracts are as follows:
|  | September 30, |
|  | 2014 |  | 2013 |
Costs incurred on uncompleted contracts |  |  | $ | 6,049,000 |  |  |  | $ | 2,457,000 |  |
Estimated earnings (loss) |  |  | 472,000 |  |  |  | (251,000 | ) |
|  |  | 6,521,000 |  |  |  | 2,206,000 |  |
Less billings to date |  |  | 7,094,000 |  |  |  | 1,629,000 |  |
|  |  | $ | (573,000 | ) |  |  | $ | 577,000 |  |
Costs and estimated earnings (loss) on uncompleted contracts are included in the Consolidated Balance Sheets as follows:
|  | September 30, |
|  | 2014 |  | 2013 |
Costs and estimated earnings in excess of billings on uncompleted contracts (included in other current assets) |  |  | $ | 21,000 |  |  |  | $ | 1,011,000 |  |
Billings in excess of costs and estimated earnings on uncompleted contracts (included in other current liabilities) |  |  | (594,000 | ) |  |  | (434,000 | ) |
|  |  | $ | (573,000 | ) |  |  | $ | 577,000 |  |

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