Other Liabilities

12 Months Ended

Sep. 30, 2014

Other Liabilities

Other Liabilities

Note 14.  Other liabilities

	At September 30,
	2014		2013
Net accrued retirement benefits, less amounts recognized within accrued liabilities	$	38,850	$	39,956
Total unrecognized tax benefits, net of offsetting adjustments		14,707		20,343
Acquired performance obligations and unfavorable contracts (1)		12,792		23,951
Deferred economic incentives (2)		18,408		8,266
Other		16,454		12,994
	$	101,211	$	105,510

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

(2) Woodward receives certain economic incentives from various state and local taxing authorities not included in income tax expense related to capital expansion projects. Such amounts are initially recorded as deferred credits and will be recognized as a reduction to expense over the economic lives of the related capital expansion projects.