INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2018

Schedule Of Income Loss From Continuing Operations Before Taxes

Income taxes have been based on the following components of Income before taxes from continuing operations:



	For the Years Ended September 30,
	2018		2017			2016
Domestic	$	4,942	$	(1,339	)	$	23,163
Non-U.S.	28,868		18,037			9,050
	$	33,810	$	16,698		$	32,213

Schedule of Components of Income Tax Expense (Benefit)

Provision (benefit) for income taxes on income was comprised of the following from continuing operations:



	For the Years Ended September 30,
	2018			2017			2016
Current	$	18,188		$	(3,426	)	$	6,388
Deferred	(17,633		)	2,341			6,044
Total	$	555		$	(1,085	)	$	12,432
U.S. Federal	$	(12,714	)	$	(6,689	)	$	4,358
State and local	5,175			3,307			3,287
Non-U.S.	8,094			2,297			4,787
Total provision	$	555		$	(1,085	)	$	12,432

Schedule of Effective Income Tax Rate Reconciliation

Differences between the effective income tax rate applied to Income and U.S. Federal income statutory rate from continuing operations were as follows:



	For the Years Ended September 30,
	2018		2017		2016
U.S. Federal income tax provision (benefit) rate	24.5	%	35.0	%	35.0	%
State and local taxes, net of Federal benefit	10.2	%	12.4	%	6.6	%
Non-U.S. taxes - foreign permanent items and taxes	3.6	%	(12.4	)%	(1.6	)%
Non-U.S. tax true-up	—	%	(11.4	)%	—	%
Change in domestic manufacturing deduction	—	%	(5.8	)%	—	%
Change in tax contingency reserves	(0.6	)%	0.7	%	(6.3	)%
Impact of federal rate change on deferred tax balances	(60.0	)%	—	%	—	%
Repatriation of foreign earnings	61.6	%	—	%	—	%
Change in valuation allowance	13.4	%	(0.6	)%	(0.6	)%
Non-deductible/non-taxable items, net	(2.4	)%	8.3	%	2.6	%
Research and U.S. foreign tax credits	(39.4	)%	(3.6	)%	8.8	%
Share based compensation	(3.8	)%	(26.6	)%	(5.7	)%
Other	(5.5	)%	(2.5	)%	(0.2	)%
Effective tax provision (benefit) rate	1.6	%	(6.5	)%	38.6	%

Schedule of Deferred Tax Assets and Liabilities

The tax effect of temporary differences that give rise to future deferred tax assets and liabilities are as follows:



	At September 30,
	2018			2017
Deferred tax assets:
Bad debt reserves	$	1,404		$	2,509
Inventory reserves	7,709			7,615
Deferred compensation (equity compensation and defined benefit plans)	11,437			27,430
Compensation benefits	5,434			6,111
Insurance reserve	1,782			2,985
Restructuring reserve	—			29
Warranty reserve	2,598			2,893
Net operating loss	10,593			37,383
Tax credits	6,379			1,866
Other reserves and accruals	5,433			7,658
	52,769			96,479
Valuation allowance	(8,520		)	(17,466		)
Total deferred tax assets	44,249			79,013
Deferred tax liabilities:
Deferred income	—			(1,862		)
Goodwill and intangibles	(44,402		)	(70,560		)
Property, plant and equipment	(39,260		)	(51,488		)
Deferred gain on assets held for sale	—			(16,300		)
Other	(1,086		)	(1,016		)
Total deferred tax liabilities	(84,748		)	(141,226		)
Net deferred tax liabilities	$	(40,499	)	$	(62,213	)

Schedule Of Components of Net Deferred Tax Asset Liability By Balance Sheet Account

The components of the net deferred tax liability, by balance sheet account, were as follows:



	At September 30,
	2018			2017
Other assets	$	61		$	6
Assets of discontinued operations held for sale	—			6,745
Other liabilities	(42,689		)	(58,505		)
Liabilities of discontinued operations held for sale	872			(12,584		)
Liabilities of discontinued operations not held for sale	1,257			2,125
Net deferred liability	$	(40,499	)	$	(62,213	)

Schedule of Unrecognized Tax Benefits Roll Forward

The following is a roll forward of unrecognized tax benefits:



Balance at September 30, 2016	$	4,709
Additions based on tax positions related to the current year	177
Additions based on tax positions related to prior years	69
Reductions based on tax positions related to prior years	(8		)
Lapse of Statutes	(122		)
Balance at September 30, 2017	4,825
Additions based on tax positions related to the current year	152
Reductions based on tax positions related to prior years	(253		)
Additions based on tax positions related to prior years	26
Lapse of Statutes	(194		)
Settlements	(37		)
Balance at September 30, 2018	$	4,519