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Accrued Liabilities (Tables)
6 Months Ended
Mar. 31, 2021
Accrued Liabilities [Line Items]  
Accrued Liabilities

 

 

March 31,

 

 

September 30,

 

 

 

2021

 

 

2020

 

Salaries and other member benefits

 

$

43,803

 

 

$

50,850

 

Warranties

 

 

18,576

 

 

 

18,972

 

Interest payable

 

 

14,547

 

 

 

15,281

 

Accrued retirement benefits

 

 

3,013

 

 

 

3,051

 

Restructuring charges

 

 

403

 

 

 

3,395

 

Taxes, other than income

 

 

25,027

 

 

 

13,925

 

Net current contract liabilities

 

 

28,760

 

 

 

24,620

 

Other

 

 

30,221

 

 

 

21,700

 

 

 

$

164,350

 

 

$

151,794

 

 

 

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

 

 

Three-Months Ended

March 31,

 

 

Six-Months Ended

March 31,

 

 

 

2021

 

 

2020

 

 

2021

 

 

2020

 

Warranties, beginning of period

 

$

21,079

 

 

$

18,927

 

 

$

18,972

 

 

$

27,309

 

Expense, net of recoveries

 

 

(377

)

 

 

8,115

 

 

 

1,012

 

 

 

3,782

 

Reductions for settlement of previous warranty liabilities

 

 

(1,843

)

 

 

(5,177

)

 

 

(1,451

)

 

 

(9,454

)

Foreign currency exchange rate changes

 

 

(283

)

 

 

(95

)

 

 

43

 

 

 

133

 

Warranties, end of period

 

$

18,576

 

 

$

21,770

 

 

$

18,576

 

 

$

21,770

 

 

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

The summary of activity in accrued restructuring charges during the six-months ended March 31, 2021 and 2020 are as follows:

 

 

 

 

 

 

 

Period Activity

 

 

 

 

 

 

 

Balances as of September 30, 2020

 

 

Charges

 

 

Payments

 

 

Foreign currency exchange rate changes

 

 

Non-cash

activity

 

 

Balances as of March 31, 2021

 

Workforce management costs associated with:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

COVID-19 pandemic

 

$

3,395

 

 

$

 

 

$

(2,287

)

 

$

21

 

 

$

(726

)

 

$

403

 

Total

 

$

3,395

 

 

$

 

 

$

(2,287

)

 

$

21

 

 

$

(726

)

 

$

403

 

 

 

 

 

 

 

 

Period Activity

 

 

 

 

 

 

 

Balances as of September 30, 2019

 

 

Charges

 

 

Payments

 

 

Foreign currency exchange rate changes

 

 

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

)

 

$