Accrued Liabilities (Tables)

6 Months Ended

Mar. 31, 2023

Accrued Liabilities [Line Items]

Accrued Liabilities

	March 31, 2023		September 30, 2022
Salaries and other member benefits	$	70,768	$	75,665
Product warranties and related liabilities(1)		46,492		40,042
Interest payable		13,599		13,481
Accrued retirement benefits		2,889		2,779
Net current contract liabilities		29,548		30,663
Current portion of restructuring charges		2,336		1,083
Taxes, other than income		18,273		21,159
Other		22,483		21,411
	$	206,388	$	206,283

(1)Product warranties and related liabilities includes estimates related to product liabilities expected to be fully recoverable from insurance.

Changes in Accrued Product Warranties and Related Liabilities

Changes in accrued product warranties and related liabilities were as follows:

	Three-Months Ended March 31,						Six-Months Ended March 31,
	2023			2022			2023			2022
Beginning of period	$	49,526		$	13,203		$	40,042		$	17,481
Additions, net of recoveries		3,413			984			20,423			222
Reductions for settlement		(6,501	)		(1,190	)		(14,203	)		(4,669	)
Foreign currency exchange rate changes		54			(13	)		230			(50	)
End of period	$	46,492		$	12,984		$	46,492		$	12,984

Employee Severance [Member]

Accrued Liabilities [Line Items]

Loss Reserve & Restructuring Reserve Activity

The summary of activity in accrued restructuring charges are as follows:

			Period Activity
	Balances as of September 30, 2022		Charges		Payments			Non-cash activity		Balances as of March 31, 2023
Workforce management costs associated with:
Cost reduction plan	$	—	$	5,172	$	(2,836	)	$	—	$	2,336
Aerospace		139		—		(139	)		—		—
Industrial		944		—		(944	)		—		—
Total	$	1,083	$	5,172	$	(3,919	)	$	—	$	2,336

			Period Activity
	Balances as of September 30, 2021		Charges		Payments			Non-cash activity		Balances as of March 31, 2022
Workforce management costs associated with:
Hydraulics Systems Realignment	$	3,758	$	—	$	(505	)	$	—	$	3,253
Engine Systems Realignment		1,250		—		—			—		1,250
Total	$	5,008	$	—	$	(505	)	$	—	$	4,503