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Contingencies (Tables)
9 Months Ended
Jun. 30, 2017
Commitments and Contingencies Disclosure [Abstract]  
Warranty reserves
Changes in our warranty reserves are as follows for the periods presented:
 
Three Months Ended
 
Nine Months Ended
 
June 30,
 
June 30,
(In thousands)
2017
 
2016
 
2017
 
2016
Balance at beginning of period
$
25,386

 
$
40,903

 
$
39,131

 
$
27,681

Accruals for warranties issued (a)
3,727

 
3,567

 
9,549

 
9,269

Changes in liability related to warranties existing in prior periods (b)
(1,293
)
 
11,148

 
6,581

 
41,801

Payments made (b)
(7,998
)
 
(15,028
)
 
(35,439
)
 
(38,161
)
Balance at end of period
$
19,822

 
$
40,590

 
$
19,822

 
$
40,590


(a) Accruals for warranties issued are a function of the number of home closings in the period, the selling prices of the homes closed and the rates of accrual per home estimated as a percentage of the selling price of the home.
(b) Changes in liability related to warranties existing and payments made are elevated due to charges and subsequent payments related to water intrusion issues in certain of our communities located in Florida (refer to separate discussion below).