Contract Receivables and Billings in Excess of Revenue Recognized

12 Months Ended

Dec. 31, 2016

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, 2016 and 2015, contract receivables consist of the following (in thousands):

	Successor
	December 31, 2016		December 31, 2015
Billed accounts receivable	$	21,588	$	27,875
Unbilled accounts receivable		7,262		5,225
		28,850		33,100
Less allowance for doubtful accounts		(66)		(276)
	$	28,784	$	32,824

Billing in excess of revenue recognized as of December 31, 2016 and 2015, is comprised primarily of billings from firm fixed-price contacts, where revenue is recognized in accordance with the proportional performance method.