Contract Receivables and Billings in Excess of Revenue Recognized

12 Months Ended

Dec. 31, 2015

Receivables [Abstract]

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

Note 3. Contract Receivables and Billings in Excess of Revenue Recognized

At December 31, 2015 and 2014, contract receivables consist of the following (in thousands):

	Successor		Predecessor
	December 31, 2015		December 31, 2014
Billed accounts receivable	$	27,875	$	43,914
Unbilled accounts receivable		5,225		3,953
		33,100		47,867
Less allowance for doubtful accounts		(276)		(350)
	$	32,824	$	47,517

Billing in excess of revenue recognized as of December 31, 2015 and 2014, is comprised primarily of billings from firm fixed-price contacts, where revenue is recognized in accordance with the percentage-of-completion method.