The composition of selected balance sheet accounts are as follows:

	September 30, 2012			December 31, 2011
Contract receivables, net:
Billed receivables	$	17,756		$	25,821
Unbilled receivables⁽¹⁾:
Revenues recorded in excess of milestone billings on fixed price contracts with state and local government agencies		5,759			7,058
Retainages and fee withholdings		616			518
Other unbilled receivables		28,328			33,935
Total unbilled receivables		34,703			41,511
Allowance for doubtful accounts		(1,041	)		(866	)
Contract receivables, net	$	51,418		$	66,466

Prepaid expenses and other current assets:
Refundable income taxes	$	1,283		$	-
Restricted cash		255			240
Other		2,092			2,326
Prepaid expenses and other current assets	$	3,630		$	2,566

Property and equipment, net:
Software	$	11,655		$	11,334
Furniture and other equipment		10,280			10,185
Leasehold improvements		11,148			10,861
Property and equipment		33,083			32,380
Less accumulated depreciation		(19,878	)		(17,115	)
Property and equipment, net	$	13,205		$	15,265

Other noncurrent assets:
Deferred compensation plan investments	$	1,458		$	1,395
Equity investments		802			1,038
Other		2,049			1,879
Other noncurrent assets	$	4,309		$	4,312

Accrued compensation and employee benefits:
Accrued vacation	$	6,026		$	6,036
Accrued compensation and related taxes		5,270			11,601
Accrued pension liability		5,909			5,480
Other		2,368			1,785
Accrued compensation and employee benefits	$	19,573		$	24,902

Other accrued expenses:
Deferred rent liability	$	1,157		$	554
Deferred gain on sale of building		676			676
Accrued interest		165			1,525
Net working capital payment accrual		-			2,388
Other		3,613			3,413
Other accrued expenses	$	5,611		$	8,556

	September 30, 2012		December 31, 2011
Other long-term liabilities:
Accrued pension liability	$	17,377	$	21,576
Deferred rent liability		5,806		6,610
Deferred gain on sale of building		1,521		2,028
Deferred compensation plan liability		1,458		1,395
Other		721		1,457
Other long-term liabilities	$	26,883	$	33,066

(1)

At September 30, 2012 and December 31, 2011, unbilled retainages and fee withholdings of $0.5 million were not anticipated to be billed within one year. Additionally, at September 30, 2012 and December 31, 2011 $1.1 million and $0.2 million, respectively, of other unbilled receivable balances were not scheduled to be invoiced within one year.