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Contingencies (Tables)
3 Months Ended
Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]  
Warranty reserves
Changes in our warranty reserves are as follows:
 
Three Months Ended
 
December 31,
(In thousands)
2014
 
2013
Balance at beginning of period
$
16,084

 
$
11,663

Accruals for warranties issued (a)
1,525

 
1,123

Changes in liability related to warranties existing in prior periods (b)
14,230

 
1,743

Payments made
(4,612
)
 
(2,618
)
Balance at end of period
$
27,227

 
$
11,911



(a) Accruals for warranties issued is a function of the number of home closings in the period, the average selling prices of the homes and the rates of accrual per home estimated as a percentage of the selling price of the home; the increase in the amount of accrual in the current period compared to the comparable prior-year period is due to an increase in the average selling prices of homes closed in the respective periods as well as increases in certain divisions' accrual rates.

(b) Changes in liability related to warranties existing in prior periods increased in the current year period primarily due to charges associated related to water intrusion issues in certain of our communities located in Florida.