Note 14. Accrued liabilities


	At September 30,
	2011		2010

Salaries and other member benefits	$	70,965	$	43,598
Current portion of restructuring and other charges		2,489		4,862
Warranties		14,083		10,851
Interest payable		11,611		11,925
Accrued retirement benefits		2,560		2,748
Deferred revenues		8,160		12,376
Taxes, other than income		5,097		4,618
Other		18,551		18,074

	$	133,516	$	109,052

Warranties

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 on a non-specific basis whenever past experience indicates a normal and predictable pattern exists. Changes in accrued product warranties for the fiscal years ending September 30, 2011 and September 30, 2010 were as follows:


	At September 30,
	2011			2010

Warranties, beginning of period	$	10,851		$	10,005
Increases to accruals related to warranties during the period		5,402			5,555
Increases due to acquisition of IDS		2,250			—
Settlements of amounts accrued		(4,403	)		(4,494	)
Foreign currency exchange rate changes		(17	)		(215	)

Warranties, end of period	$	14,083		$	10,851

Restructuring and other charges

The main components of accrued non-acquisition related restructuring charges include workforce management costs associated with the early retirement and the involuntary separation of employees in connection with a strategic realignment of global workforce capacity. Restructuring charges related to business acquisitions include a number of items such as those associated with integrating similar operations, workforce management, vacating certain facilities, and the cancellation of some contracts.

During the three-months ending December 31, 2010, Woodward negotiated a lease settlement that was favorable in comparison to the previously recorded restructuring accrual established in purchase accounting in connection with the fiscal year 2009 acquisition of MPC. The resulting benefit of $103 was recorded as a non-cash charge to restructuring and a reduction to goodwill previously established at the time of the acquisition of MPC. During the three-months ending December 31, 2010, Woodward also modified its exit plan related to its Pacoima, California location. As a result, the Company intends to occupy and continue operating from the Pacoima location for a longer period than originally anticipated. Accordingly, Woodward has reduced the anticipated exit costs by $1,513 for the Pacoima location.

During the fiscal year ended September 30, 2010, accrued restructuring charges were increased by $1,834 to reflect updated estimates of anticipated costs in connection with the HRT acquisition. The business acquisition related accrued restructuring charges of $5,446 as of September 30, 2010 relate primarily to the planned closing of the Pacoima, California facility as part of a decision to consolidate HRT's production facilities.

The summary of the activity in accrued restructuring charges during the fiscal years ending September 30, 2011 and 2010 is as follows:


	At September 30,
	2011			2010

Non-acquisition related restructuring charges:
Accrued restructuring charges, beginning of period	$	667		$	3,196
Payments		(279	)		(2,027	)
Non-cash adjustments		(22	)		(463	)
Foreign currency exchange rates		(1	)		(39	)

Accrued restructuring charges, end of period	$	365		$	667


Business acquisition restructuring charges:
Accrued restructuring charges, beginning of period	$	5,446		$	9,668
Purchase accounting adjustments		—			1,834
Payments		(705	)		(6,330	)
Non-cash adjustments		(2,197	)		274

Accrued restructuring charges, end of period	$	2,544		$	5,446


Total restructuring charges	$	2,909		$	6,113

Other liabilities included the following amounts of accrued restructuring charges not expected to be settled within twelve months:


	At September 30,
	2011		2010

Non-current accrued restructuring charges	$	420	$	1,251