INVENTORIES (Tables)

3 Months Ended

12 Months Ended

Dec. 31, 2012

Sep. 30, 2012

INVENTORIES

Components of inventories

Inventories consist of the following (in thousands):

	December 31, 2012			September 30, 2012
Work in process and inventoried costs under long-term contracts	$	85,411		$	78,796
Customer advances		(33,086	)		(27,288	)
Raw material and purchased parts		770			858
Net inventories	$	53,095		$	52,366

Significant components of inventories are as follows (in thousands):

	September 30,
	2012			2011			2010			2009
				(As restated)			(As restated)			(As restated)
Finished products	$	—		$	—		$	—		$	55
Work in process and inventoried costs under long-term contracts		78,796			71,855			79,529			105,460
Customer advances		(27,288	)		(34,582	)		(41,575	)		(49,734	)
Materials and purchased parts		858			1,086			2,699			1,824
	$	52,366		$	38,359		$	40,653		$	57,605