WARRANTY LIABILITY (Tables)

3 Months Ended

Dec. 31, 2020

Product Warranties Disclosures [Abstract]

Summary of Changes in Warranty Liability, Included in Accrued Liabilities

Changes in Griffon’s warranty liability, included in Accrued liabilities, were as follows:

	Three Months Ended December 31,
	2020		2019
Balance, beginning of period	$	10,843	$	7,894
Warranties issued and changes in estimated pre-existing warranties	4,739		3,365
Actual warranty costs incurred	(4,748)		(3,915)
Balance, end of period	$	10,834	$	7,344