Accounts Receivable

12 Months Ended

Oct. 31, 2016

Receivables [Abstract]

Accounts Receivable

Note 2. Accounts Receivable

Accounts receivable at October 31, 2016 and 2015 consisted of the following (in thousands):

	2016		2015
Advanced Technology (including U.S. Government (1)):
Amount billed	$	2,463	$	433
Unbilled recoverable costs	3,068		3,077
	5,531		3,510
Commercial customers:
Amount billed	5,411		19,331
Unbilled recoverable costs	13,651		37,949
	19,062		57,280
	$	24,593	$	60,790

(1) Total U.S. Government accounts receivable outstanding at October 31, 2016 and 2015 is $2.2 million and $2.6 million, respectively.

We bill customers for power plant and module kit sales based on certain contractual milestones being reached. We bill service agreements based on the contract price and billing terms of the contracts. Generally, our advanced technology contracts are billed based on actual recoverable costs incurred, typically in the month subsequent to incurring costs. Some advanced technology contracts are billed based on contractual milestones or costs incurred. Unbilled recoverable costs relate to revenue recognized on customer contracts that has not been billed. Accounts receivable are presented net of an allowance for doubtful accounts of $0.2 million and $0.5 million at October 31, 2016 and 2015, respectively. Uncollectible accounts receivable are charged against the allowance for doubtful accounts when all collection efforts have failed and it is deemed unlikely that the amount will be recovered.

Accounts receivable from commercial customers (including unbilled recoverable costs) include amounts due from POSCO Energy of $5.0 million and $34.4 million, and amounts due from NRG of $0.1 million and $0.02 million at October 31, 2016 and 2015, respectively.