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Receivables
9 Months Ended
Sep. 30, 2011
Receivables [Abstract] 
Receivables
7.   Receivables
 
    Our receivables are presented in the following balance sheet accounts: (1) Accounts receivable, (2) Accounts receivable — long term, (3) Unbilled work on uncompleted contracts, and (4) Contract costs incurred not yet recognized. Accounts receivable are stated at net realizable value, and the allowances for uncollectible accounts were $1.2 million and $2.8 million at September 30, 2011 and December 31, 2010, respectively. Accounts receivable at September 30, 2011 and December 31, 2010 included $0.6 million and $0.6 million, respectively, of retainage, which represents the short-term portion of amounts not immediately collectible due to contractually specified requirements. Accounts receivable — long term at September 30, 2011 and December 31, 2010 represented amounts related to retainage that were not expected to be collected within the next twelve months.
 
    Receivables also included claims and unapproved change orders of $15.0 million at September 30, 2011 and $16.7 million at December 31, 2010. These claims and change orders are amounts due for extra work and/or changes in the scope of work on certain projects.
 
    The costs and estimated earnings on uncompleted contracts are presented in the following table:
               
    September 30     December 31  
    2011     2010  
    (In thousands)  
Costs incurred and recognized on uncompleted contracts
   $ 82,888     $ 309,725  
Estimated earnings (loss)
     (5,363 )     38,871  
 
            
Costs and estimated earnings on uncompleted contracts
     77,525       348,596  
Less: Billings to date
     (42,736 )     (299,932 )
 
            
 
     34,789       48,664  
Plus: Accrued revenue(1)
     9,663       7,488  
Less: Advance billing on uncompleted contracts
     (5,739 )     (221 )
 
            
 
   $ 38,713     $ 55,931  
 
            
 
                
Included in accompanying balance sheets under the following captions:
                
Unbilled work on uncompleted contracts
   $ 44,452     $ 56,152  
Other accrued liabilities
     (5,739 )     (221 )
 
            
 
   $ 38,713     $ 55,931  
 
            
(1)  
Accrued revenue represents unbilled accounts receivable related to work performed on projects for which the percentage of completion method is not applicable.