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Contingencies (Tables)
6 Months Ended
Mar. 31, 2018
Commitments and Contingencies Disclosure [Abstract]  
Warranty reserves
Changes in warranty reserves are as follows for the periods presented:
 
Three Months Ended
 
Six Months Ended
 
March 31,
 
March 31,
(In thousands)
2018
 
2017
 
2018
 
2017
Balance at beginning of period
$
15,816

 
$
32,309

 
$
18,091

 
$
39,131

Accruals for warranties issued (a)
3,400

 
3,249

 
7,613

 
5,907

Changes in liability related to warranties existing in prior periods (b)
(1,097
)
 
2,463

 
(3,394
)
 
7,855

Payments made (b)
(3,536
)
 
(12,635
)
 
(7,727
)
 
(27,507
)
Balance at end of period
$
14,583

 
$
25,386

 
$
14,583

 
$
25,386


(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 during the periods presented primarily due to charges and subsequent payments related to water intrusion issues in certain of our communities located in Florida (refer to separate discussion below).