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Accrued Liabilities (Tables)
3 Months Ended
Dec. 31, 2020
Accrued Liabilities [Line Items]  
Accrued Liabilities

 

 

December 31,

 

 

September 30,

 

 

 

2020

 

 

2020

 

Salaries and other member benefits

 

$

40,392

 

 

$

50,850

 

Warranties

 

 

21,079

 

 

 

18,972

 

Interest payable

 

 

5,501

 

 

 

15,281

 

Accrued retirement benefits

 

 

3,063

 

 

 

3,051

 

Restructuring charges

 

 

1,596

 

 

 

3,395

 

Taxes, other than income

 

 

26,432

 

 

 

13,925

 

Net current contract liabilities (Note 3)

 

 

29,385

 

 

 

24,620

 

Other

 

 

28,484

 

 

 

21,700

 

 

 

$

155,932

 

 

$

151,794

 

 

 

Changes in Accrued Product Warranties Changes in accrued product warranties were as follows:

 

 

Three-Months Ended

December 31,

 

 

 

2020

 

 

2019

 

Warranties, beginning of period

 

$

18,972

 

 

$

27,309

 

Expense, net of recoveries

 

 

1,389

 

 

 

(4,333

)

Reductions for settlement of previous warranty liabilities

 

 

392

 

 

 

(4,277

)

Foreign currency exchange rate changes

 

 

326

 

 

 

228

 

Warranties, end of period

 

$

21,079

 

 

$

18,927

 

 

Employee Severance [Member]  
Accrued Liabilities [Line Items]  
Loss Reserve & Restructuring Reserve Activity

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

 

 

 

 

 

 

 

Period Activity

 

 

 

 

 

 

 

Balances as of September 30, 2020

 

 

Charges

(reductions)

 

 

Cash receipts

(payments)

 

 

Foreign currency exchange rate changes

 

 

Non-cash

activity

 

 

Balances as of December 31, 2020

 

Workforce management costs associated with:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

COVID-19 pandemic

 

$

3,395

 

 

$

 

 

$

(1,742

)

 

$

45

 

 

$

(102

)

 

$

1,596

 

Total

 

$

3,395

 

 

$

 

 

$

(1,742

)

 

$

45

 

 

$

(102

)

 

$

1,596

 

 

 

 

 

 

 

 

Period Activity

 

 

 

 

 

 

 

Balances as of September 30, 2019

 

 

Charges

(reductions)

 

 

Cash receipts

(payments)

 

 

Foreign currency exchange rate changes

 

 

Non-cash

activity

 

 

Balances as of December 31, 2019

 

Workforce management costs associated with:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Duarte plant relocation

 

$

440

 

 

$

 

 

$

(228

)

 

$

 

 

$

 

 

$

212

 

Industrial turbomachinery business realignment

 

 

67

 

 

 

 

 

 

 

 

 

 

 

 

(24

)

 

 

43

 

Total

 

$

507

 

 

$

 

 

$

(228

)

 

$

 

 

$

(24

)

 

$

255