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Accrued Liabilities
9 Months Ended
Jun. 30, 2012
Accrued Liabilities  
Accrued Liabilities

Note 13. Accrued liabilities

 

                 
     June 30,
2012
     September 30,
2011
 

Salaries and other member benefits

   $ 38,843       $ 70,965   

Current portion of restructuring and other charges

     961         2,489   

Warranties

     13,979         14,083   

Interest payable

     5,715         11,611   

Accrued retirement benefits

     2,555         2,560   

Deferred revenues

     7,881         8,160   

Taxes, other than income

     9,833         5,097   

Other

     18,789         18,551   
    

 

 

    

 

 

 
     $ 98,556       $ 133,516   
    

 

 

    

 

 

 

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 were as follows:

 

         

Warranties, September 30, 2011

   $  14,083   

Increases to accruals related to warranties during the period

     2,616   

Settlements of amounts accrued

     (2,308

Foreign currency exchange rate changes

     (412
    

 

 

 

Warranties, June 30, 2012

   $ 13,979   
    

 

 

 

Restructuring and other charges

The main components of accrued non-acquisition related restructuring charges, which were recognized in fiscal year 2009, 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 fiscal year 2009 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.

The summary of the activity in accrued restructuring charges during the three and nine-months ending June 30, 2012 is as follows:

 

                         
     Three-Months Ending
June 30, 2012
 
     Restructuring
Charges
    Business
Acquisitions
    Total  

Accrued restructuring charges, March 31, 2012

   $ 247      $ 2,454      $ 2,701   

Payments

     (74     (45     (119

Non-cash adjustments

     6        (516     (510

Foreign currency exchange rates

     (1     —          (1
    

 

 

   

 

 

   

 

 

 

Accrued restructuring charges, June 30, 2012

   $ 178      $ 1,893      $ 2,071   
    

 

 

   

 

 

   

 

 

 

 

                         
     Nine-Months Ending
June 30, 2012
 
     Restructuring
Charges
    Business
Acquisitions
    Total  

Accrued restructuring charges, September 30, 2011

   $ 365      $ 2,544      $ 2,909   

Payments

     (204     (135     (339

Non-cash adjustments

     18        (516     (498

Foreign currency exchange rates

     (1     —          (1
    

 

 

   

 

 

   

 

 

 

Accrued restructuring charges, June 30, 2012

   $ 178      $ 1,893      $ 2,071   
    

 

 

   

 

 

   

 

 

 

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

 

                 
     June 30,
2012
     September 30,
2011
 

Non-current accrued restructuring charges

   $ 1,110       $ 420