Accounts Receivable

12 Months Ended

Oct. 31, 2012

Receivables [Abstract]

Accounts Receivable

Note 5. Accounts Receivable

Accounts receivable at October 31, 2012 and 2011 consisted of the following:

	2012		2011
U.S. Government:
Amount billed	$	20	$	52
Unbilled recoverable costs	890		1,012
	910		1,064
Commercial customers:
Amount billed	$	18,786	$	10,330
Unbilled recoverable costs	6,288		10,556
	25,074		20,886
	$	25,984	$	21,950

We bill customers for power plant sales based on reaching certain milestones. We bill LTSA's and POSCO contracts based on the contract price and billing terms of the contracts. We bill the U.S. government for research and development contracts based on actual costs incurred, typically in the month subsequent to incurring costs. Included in Commercial Customers accounts receivable are amounts due from POSCO of $18.1 million and $8.0 million at October 31, 2012 and 2011, respectively. Unbilled recoverable costs relate to revenue recognized on customer contracts that have not been billed. The amounts above are presented net of an allowance for doubtful accounts of $0.6 million at October 31, 2012 and 2011.