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ACCOUNTS RECEIVABLE AND CONTRACT COSTS | 12 Months Ended
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Sep. 30, 2016
Receivables [Abstract] |
ACCOUNTS RECEIVABLE AND CONTRACT COSTS | ACCOUNTS RECEIVABLE AND CONTRACT COSTS Accounts receivable are net of allowances for doubtful accounts of $40,000 and $23,000 as of September 30, 2016 and 2015, respectively. Included in accounts receivable are contract retainage balances of $202,000 and $257,000 as of September 30, 2016 and 2015, respectively. The retainage balance as of September 30, 2016 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,
| 2016 |  | 2015
Costs incurred on uncompleted contracts | $ | 966,000 |  |  | $ | 1,890,000 |
Estimated earnings | 70,000 |  |  | 226,000 |
| 1,036,000 |  |  | 2,116,000 |
Less billings to date | 1,112,000 |  |  | 2,503,000 |
| $ | (76,000 | ) |  | $ | (387,000 | )
Costs and estimated earnings on uncompleted contracts are included in the Consolidated Balance Sheets as follows:
| September 30,
| 2016 |  | 2015
Costs and estimated earnings in excess of billings on uncompleted contracts (included in other current assets) | $ | 89,000 |  |  | $ | 182,000 |
Billings in excess of costs and estimated earnings on uncompleted contracts (included in other current liabilities) | (165,000 | ) |  | (569,000 | )
| $ | (76,000 | ) |  | $ | (387,000 | )

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- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + 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=66008989&loc=d3e5066-111524 Reference 2: 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(4)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(6)) -URI http://asc.fasb.org/extlink&oid=6488278&loc=d3e603758-122996 Reference 4: 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)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: 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=66008989&loc=d3e5162-111524 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(5)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 8: 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=66008989&loc=d3e5074-111524 + Details
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