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## Cost and Estimated Earnings on Uncompleted Contracts 

The components of costs and estimated earnings and related amounts billed on uncompleted contracts are summarized below (in thousands): 

<img src='content_image/188125.jpg'>

Included in the accompanying balance sheets under the following captions: 

<img src='content_image/188127.jpg'>

## Property, Plant and Equipment 

Property, plant and equipment are summarized below (in thousands): 

<img src='content_image/188129.jpg'>

The increases in buildings and construction in process are primarily the result of construction of the new facilities in Houston, Texas, and Acheson, Alberta, Canada. 

Included in property and equipment are assets under capital lease of $0.5 million and $1.8 million at September 30, 2013 and 2012, with related accumulated depreciation of $0.5 million and $1.0 million, respectively. Depreciation expense, including the depreciation of capital leases, was $8.5 million, $10.5 million and $10.6 million for fiscal years 2013, 2012 and 2011, respectively. 

## Warranty Accrual 

Activity in our product warranty accrual consisted of the following (in thousands): 

<img src='content_image/188126.jpg'>

## G. LONG-TERM DEBT 

Long-term debt consisted of the following (in thousands): 

<img src='content_image/188128.jpg'>

The annual maturities of long-term debt as of September 30, 2013, were as follows (in thousands): 

<img src='content_image/188130.jpg'>

## U.S. Revolver 

In June 2013, we amended our existing credit agreement (Amended Credit Agreement) with a major domestic bank. We amended our credit facility in order to increase the dollar limit on capital expenditures related to the construction of our new facilities in Houston, Texas and Acheson, Alberta, Canada. The Amended Credit Agreement provides for a $75.0 million revolving credit facility (U.S. Revolver). Obligations are collateralized by the stock of certain of our subsidiaries. 

The interest rate for amounts outstanding under the Amended Credit Agreement for the U.S. Revolver is a floating rate based upon the higher of the Federal Funds Rate plus 0.5%, or the bank’s prime rate. Once the applicable rate is determined, a margin ranging up to 1.75%, as determined by our consolidated leverage ratio, is added to the applicable rate. 

