5. Current Assets and Current Liabilities

Receivables—Activity in the trade receivables allowance account was as follows for the three-year period ended September 30, 2013.

(in thousands)	Balance at beginning of year		Charged to expense		Reclassified to assets held for sale			Accounts written off			Balance at end of year

2011	$	3,520	$	1,008	$	(826	)	$	(764	)	$	2,938
2012		2,938		532		0			(1,047	)		2,423
2013		2,423		1,302		0			(948	)		2,777

In addition to the allowance for trade receivables, Headwaters also had additional activity of approximately $9.0 million in the allowance account for other receivables, all related to amounts owed to Headwaters by one of the buyers of some of the coal cleaning facilities described in Note 4. This $9.0 million addition represents a 100% reserve on a note receivable and other payments contractually agreed to by the buyer as of September 30, 2013, given the level of uncertainty of collection from the buyer.

Inventories—Inventories consisted of the following at September 30:

(in thousands)	2012		2013

Raw materials	$	8,021	$	9,909
Finished goods		23,567		27,474

	$	31,588	$	37,383

Other Accrued Liabilities—Other accrued liabilities consisted of the following at September 30:

(in thousands)	2012		2013

Products and services received but not yet invoiced	$	22,183	$	24,355
Litigation		18,012		16,012
Other		10,751		14,901

	$	50,946	$	55,268