Note 14. Accrued liabilities



	At September 30,
	2013		2012
Salaries and other member benefits	$	65,651	$	64,416
Current portion of restructuring and other charges		561		1,101
Warranties		15,224		15,742
Interest payable		11,437		11,362
Current portion of acquired performance obligations and unfavorable contracts (1)		23,977		-
Accrued retirement benefits		2,276		2,702
Deferred revenues		6,304		7,232
Taxes, other than income		6,504		8,833
Other		27,207		20,796
	$	159,141	$	132,184

(1)	For more information about acquired performance obligations and unfavorable contracts, see Note 4, Business acquisitions.

Warranties

Provisions of Woodward’s sales agreements include product warranties customary to these types of agreements. Accruals are established for specifically identified warranty issues that are probable to result in future costs. Warranty costs are accrued on a non-specific basis whenever past experience indicates a normal and predictable pattern exists. Changes in accrued product warranties for the fiscal years ended September 30, 2013 and September 30, 2012 were as follows:



	At September 30,
	2013		2012
Warranties, beginning of period	$	15,742	$	14,083
Expense		12,037		14,543
Increases due to acquisition of Duarte Business		157		-
Reductions for settling warranties		(13,051)		(12,587)
Foreign currency exchange rate changes		339		(297)
Warranties, end of period	$	15,224	$	15,742

Restructuring and other charges

The main components of accrued non-acquisition related restructuring charges, which were recognized in fiscal year 2009, include workforce management costs associated with the early retirement and the involuntary separation of employees in connection with a strategic realignment of global workforce capacity. Restructuring charges related to fiscal year 2009 business acquisitions include a number of items such as those associated with integrating similar operations, workforce management, vacating certain facilities, and the cancellation of some contracts.

The summary of the activity in accrued restructuring charges during the fiscal years ended September 30, 2013 and September 30, 2012 is as follows:



	At September 30,
	2013		2012
Non-acquisition related restructuring charges:
Accrued restructuring charges, beginning of period	$	130	$	365
Payments		(101)		(257)
Non-cash adjustments		22		24
Foreign currency exchange rates		-		(2)
Accrued restructuring charges, end of period	$	51	$	130
Business acquisition restructuring charges:
Accrued restructuring charges, beginning of period	$	1,848		2,544
Payments		(106)		(180)
Non-cash adjustments		(581)		(516)
Accrued restructuring charges, end of period	$	1,161	$	1,848

Total restructuring charges	$	1,212	$	1,978

Other liabilities included $651 and $877 of accrued restructuring charges not expected to be settled within twelve months as of September 30, 2013 and September 30, 2012, respectively.