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Accrued Liabilities (Tables)
9 Months Ended
Jun. 30, 2021
Accrued Liabilities [Line Items]  
Accrued Liabilities

 

 

June 30,

 

 

September 30,

 

 

 

2021

 

 

2020

 

Salaries and other member benefits

 

$

59,157

 

 

$

50,850

 

Warranties

 

 

17,414

 

 

 

18,972

 

Interest payable

 

 

5,399

 

 

 

15,281

 

Accrued retirement benefits

 

 

3,029

 

 

 

3,051

 

Restructuring charges

 

 

 

 

 

3,395

 

Taxes, other than income

 

 

22,483

 

 

 

13,925

 

Net current contract liabilities

 

 

29,522

 

 

 

24,620

 

Other

 

 

26,576

 

 

 

21,700

 

 

 

$

163,580

 

 

$

151,794

 

 

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

 

 

Three-Months Ended

June 30,

 

 

Nine-Months Ended

June 30,

 

 

 

2021

 

 

2020

 

 

2021

 

 

2020

 

Warranties, beginning of period

 

$

18,576

 

 

$

21,770

 

 

$

18,972

 

 

$

27,309

 

Expense, net of recoveries

 

 

(798

)

 

 

2,407

 

 

 

214

 

 

 

6,189

 

Reductions for settlement of previous warranty liabilities

 

 

(477

)

 

 

(2,874

)

 

 

(1,928

)

 

 

(12,328

)

Foreign currency exchange rate changes

 

 

113

 

 

 

77

 

 

 

156

 

 

 

210

 

Warranties, end of period

 

$

17,414

 

 

$

21,380

 

 

$

17,414

 

 

$

21,380

 

 

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

The summary of activity in accrued restructuring charges during the nine-months ended June 30, 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 June 30, 2021

 

Workforce management costs associated with:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

COVID-19 pandemic

 

$

3,395

 

 

$

 

 

$

(2,409

)

 

$

180

 

 

$

(1,166

)

 

$

 

Total

 

$

3,395

 

 

$

 

 

$

(2,409

)

 

$

180

 

 

$

(1,166

)

 

$

 

 

 

 

 

 

 

 

Period Activity

 

 

 

 

 

 

 

Balances as of September 30, 2019

 

 

Charges

 

 

Payments

 

 

Foreign currency exchange rate changes

 

 

Non-cash

activity

 

 

Balances as of June 30, 2020

 

Workforce management costs associated with:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Duarte plant relocation

 

$

440

 

 

$

 

 

$

(440

)

 

$

 

 

$

 

 

$

 

Industrial turbomachinery business realignment

 

 

67

 

 

 

 

 

 

(67

)

 

 

 

 

 

 

 

 

 

COVID-19 pandemic

 

 

 

 

 

19,040

 

 

 

(14,052

)

 

 

(10

)

 

 

 

 

 

4,978

 

Total

 

$

507

 

 

$

19,040

 

 

$

(14,559

)

 

$

(10

)

 

$

 

 

$

4,978