CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2020	Sep. 30, 2020
Accounts receivable:
Billed	$ 98,116	$ 161,473
Allowance for doubtful accounts	(1,359)	(1,498)
Accounts receivable - net	96,757	159,975
Contract assets	288,256	268,773
Recoverable income taxes	17,707	17,434
Inventories	130,865	127,251
Total current assets	719,228	763,074
Property, plant and equipment, net	165,576	166,301
Operating lease right-of-use asset	84,646	87,167
Deferred income taxes	5,599	4,790
Goodwill	787,741	784,882
Purchased intangibles, net	194,467	210,361
Other assets	34,789	21,759
Total assets	2,299,598	2,324,221
Current liabilities:
Short-term borrowings	207,040	215,716
Contract liabilities	80,429	75,546
Accrued compensation and current liabilities	124,233	126,388
Income taxes payable	1,116	799
Current portion of long-term debt	11,250	11,250
Total current liabilities	530,601	586,786
Operating lease liability	78,616	80,568
Finance lease liability	10,386	395
Shareholders' equity:
Common stock	297,655	295,986
Retained earnings	837,477	850,472
Accumulated other comprehensive loss	(138,296)	(149,603)
Treasury stock at cost - 8,945 shares	(36,078)	(36,078)
Shareholders' equity related to Cubic	960,758	960,777
Noncontrolling interest in VIE	33,120	27,403
Total shareholders' equity	993,878	988,180
Total liabilities and shareholders' equity	2,299,598	2,324,221
Cubic Corporation Excluding VIE
Current assets:
Cash and cash equivalents	112,451	128,619
Restricted cash	29,610	25,478
Accounts receivable:
Other current assets	38,389	32,626
Long-term contracts financing receivables	65,738	64,642
Current liabilities:
Trade accounts payable	106,410	156,953
Long-term debt	428,143	430,115
Other noncurrent liabilities	67,648	68,939
VIE
Current assets:
Cash and cash equivalents	1,337	1,065
Restricted cash	3,822	1,822
Accounts receivable:
Other current assets	34	31
Long-term contracts financing receivables	241,814	221,245
Total assets	247,007	224,163
Current liabilities:
Trade accounts payable	23	49
Other current liabilities	100	85
Long-term debt	187,688	163,348
Other noncurrent liabilities	2,638	5,890
Shareholders' equity:
Shareholders' equity related to Cubic	764	129
Noncontrolling interest in VIE	33,120	27,403
Total liabilities and shareholders' equity	$ 247,007	$ 224,163

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

Name:	us-gaap_AccountsPayableCurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Amount, before allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.