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Receivables (Tables)

9 Months Ended

Sep. 30, 2011

Costs And Estimated Earnings On Uncompleted Contracts


	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.

- Definition

The entire disclosure for long-term contracts or programs.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 45

-Paragraph 12, 15, 16

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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-SubTopic 10

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-Subparagraph (SX 210.5-02.6(d))

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Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Statement of Position (SOP)

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Name Accounting Research Bulletin (ARB)

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

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-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef

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-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details