Accrued Liabilities (Tables)

12 Months Ended

Sep. 30, 2013

Accrued Liabilities

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

Warranties

	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

	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