Annual report pursuant to Section 13 and 15(d)

Accounts receivable reserve

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Accounts receivable reserve
 12 Months Ended
Sep. 30, 2013
Accounts receivable reserve  
Accounts receivable reserve

6. Accounts receivable reserve

        Changes in the reserves against current billed accounts receivable were as follows (in thousands):

 
   Year ended September 30,  
 
   2013   2012   2011  

Balance at beginning of year

   $ 3,975   $ 3,265   $ 1,845  

Additions to reserve

     2,334     2,061     3,063  

Deductions

     (2,481 )   (1,351 )   (1,643 )
               

Balance at end of year

   $ 3,828   $ 3,975   $ 3,265  
               

        In evaluating the net realizable value of accounts receivable, the Company considers such factors as current economic trends, customer credit-worthiness, and changes in the customer payment terms and collection trends. Changes in the assumptions used in analyzing a specific account receivable may result in a reserve being recognized in the period in which the change occurs.

        At September 30, 2013 and 2012, $8.3 million and $3.2 million of our billed receivables related to amounts pursuant to contractual retainage provisions. We anticipate that the majority of the fiscal 2013 balance will be collected during the 2014 fiscal year.