

	March 31,		September 30,
	2020		2019
Salaries and other member benefits	$	37,514	$	115,649
Warranties		21,770		27,309
Interest payable		13,735		13,808
Accrued retirement benefits		3,596		3,587
Current portion of loss reserve on contractual lease commitments ⁽¹⁾		-		1,245
Restructuring charges		-		507
Taxes, other than income		15,740		15,708
Net current contract liabilities (Note 3)		25,601		27,891
Liabilities held for sale (Note 10)		14,273		-
Other		22,330		22,423
	$	154,559	$	228,127

(1)See Note 17, Other liabilities, for more information on loss reserve on contractual lease commitments.

Provisions of Woodward’s sales agreements include product warranties customary to these types of agreements. Accruals are established for specifically identified warranty issues that are probable to result in future costs. Warranty costs are accrued as revenue is recognized on a non-specific basis whenever past experience indicates a normal and predictable pattern exists. Changes in accrued product warranties were as follows:


	Three-Months Ended March 31,				Six-Months Ended March 31,
		2020		2019		2020		2019
Warranties, beginning of period	$	18,927	$	20,156	$	27,309	$	20,130
Impact from adoption of ASC 606		-		-		-		594
Expense, net of recoveries		8,115		3,695		3,782		5,767
Reductions for settlement of previous warranty liabilities		(5,177)		(2,012)		(9,454)		(4,549)
Foreign currency exchange rate changes		(95)		(159)		133		(262)
Warranties, end of period	$	21,770	$	21,680	$	21,770	$	21,680

In the second quarter of fiscal year 2018, the Company recorded restructuring charges totaling $17,013, the majority of which relate to the Company’s decision to relocate its Duarte, California operations to the Company’s newly renovated Drake Campus in Fort Collins, Colorado. The Duarte facility, which manufactures thrust reverser actuation systems, is part of the Company’s Aerospace segment. The remaining restructuring charges recognized during the fiscal year ended September 30, 2018 consist of workforce management costs related to aligning the Company’s industrial turbomachinery business, which is part of the Company’s Industrial segment, with the then current market conditions. All of the restructuring charges recorded during the fiscal year ended September 30, 2018 were recorded as nonsegment expenses.

In response to the ongoing global economic challenges resulting from COVID-19, the Company committed to a plan of termination that will result in restructuring charges, see Note 24, Subsequent events.

The summary of activity in accrued restructuring charges during the six-months ended March 31, 2020 and March 31, 2019 are as follows:


				Period Activity
	Balances as of October 1, 2019			Charges (reductions)	Cash receipts (payments)		Non-cash activity		Balances as of March 31, 2020
Workforce management costs associated with:
Duarte plant relocation	$	440	$	-	$	(440)	$	-	$	-
Industrial turbomachinery business realignment		67		-		(24)		(43)		-
Total	$	507	$	-	$	(464)	$	(43)	$	-


				Period Activity
	Balances as of October 1, 2018			Charges (reductions)	Cash receipts (payments)		Non-cash activity		Balances as of March 31, 2019
Workforce management costs associated with:
Duarte plant relocation	$	12,504	$	-	$	(648)	$	-	$	11,856
Industrial turbomachinery business realignment		4,018		-		(2,249)		-		1,769
Total	$	16,522	$	-	$	(2,897)	$	-	$	13,625