Contract Assets and Liabilities (Tables)

3 Months Ended

Dec. 31, 2019

Revenue from Contract with Customer [Abstract]

Costs and Estimated Earnings Compared to Billings on Uncompleted Contracts

Costs and estimated earnings compared to billings on uncompleted contracts at December 31, 2019 and September 30, 2019 consisted of the following (in thousands):

	December 31, 2019		September 30, 2019
	(unaudited)
Costs on uncompleted contracts	$	997,238	$	900,880
Estimated earnings to date on uncompleted contracts	131,978		123,256
	1,129,216		1,024,136
Billings to date on uncompleted contracts	(1,146,233)		(1,043,221)
Net billings in excess of costs and estimated earnings on uncompleted contracts	$	(17,017)	$	(19,085)

Significant changes to balances of costs and estimated earnings in excess of billings (contract asset) and billings in excess of costs and estimated earnings (contract liability) on uncompleted contracts from September 30, 2019 to December 31, 2019 are presented below (in thousands):

	Costs and Estimated Earnings in Excess of Billings on Uncompleted Contracts		Billings in Excess of Costs and Estimated Earnings on Uncompleted Contracts		Net Billings in Excess of Costs and Estimated Earnings on Uncompleted Contracts
September 30, 2019	$	12,030	$	(31,115)	$	(19,085)
Changes in revenue billed, contract price or cost estimates	$	2,122	$	(54)	$	2,068
December 31, 2019 (unaudited)	$	14,152	$	(31,169)	$	(17,017)