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Valuation and Qualifying Accounts
 12 Months Ended
Sep. 30, 2019
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
Valuation and Qualifying Accounts
Schedule II
SIFCO Industries, Inc. and Subsidiaries
Valuation and Qualifying Accounts
Years Ended September 30, 2019 and 2018
(Amounts in thousands)
 
 
Balance at
Beginning
of Period
 
Additions
(Reductions)
Charged to
Expense
 
Additions
(Reductions)
Charged to
Other
Accounts
 
Deductions
 
 
Balance at
End of
Period
Year Ended September 30, 2019
 
 
 
 
 
 
 
 
 
 
Deducted from asset accounts
 
 
 
 
 
 
 
 
 
 
Allowance for doubtful accounts
$
520

 
39

 
—

 
33

(a)
 
$
592

Inventory obsolescence reserve¹
3,556

 
517

 
(106
)
 
(632
)
(b)
 
$
3,335

Inventory LIFO reserve¹
8,371

 
(75
)
 
—

 
—

 
 
$
8,296

Deferred tax valuation allowance
8,400

 
(1,817
)
 
974

 

 
 
$
7,557

Accrual for estimated liability
 
 
 
 
 
 
 
 
 
 
Workers’ compensation reserve
136

 
395

 
—

 
(350
)
(c)
 
$
181

 
 
 
 
 
 
 
 
 
 
 
Year Ended September 30, 2018
 
 
 
 
 
 
 
 
 
 
Deducted from asset accounts
 
 
 
 
 
 
 
 
 
 
Allowance for doubtful accounts
$
330

 
$
415

 
$
(39
)
 
$
(186
)
(a)
 
$
520

Inventory obsolescence reserve
3,859

 
177

 
(30
)
 
(127
)
(b)
 
3,879

Inventory LIFO reserve
8,319

 
560

 
—

 
—

  
 
8,879

Deferred tax valuation allowance
9,597

 
(968
)
 
(229
)
 
—

  
 
8,400

Accrual for estimated liability
 
 
 
 
 
 
 
 
 
 
Workers’ compensation reserve
237

 
(132
)
 
—

 
31

(c)
 
136

 
 
 
 
 
 
 
 
 
 
 
¹ Due to the adoption of Topic 606, there was impact to the opening balance for these accounts.
 
(a)
Accounts determined to be uncollectible, net of recoveries
(b)
Inventory sold or otherwise disposed
(c)
Payment of workers’ compensation claims