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Accrued Liabilities (Tables)
9 Months Ended
Jun. 30, 2021
Accrued Liabilities [Line Items]  
Accrued Liabilities

 

 

June 30,

 

 

September 30,

 

 

 

2021

 

 

2020

 

Salaries and other member benefits

 

$

59,157

 

 

$

50,850

 

Warranties

 

 

17,414

 

 

 

18,972

 

Interest payable

 

 

5,399

 

 

 

15,281

 

Accrued retirement benefits

 

 

3,029

 

 

 

3,051

 

Restructuring charges

 

 

—

 

 

 

3,395

 

Taxes, other than income

 

 

22,483

 

 

 

13,925

 

Net current contract liabilities

 

 

29,522

 

 

 

24,620

 

Other

 

 

26,576

 

 

 

21,700

 

 

 

$

163,580

 

 

$

151,794

 

 

Changes in Accrued Product Warranties Changes in accrued product warranties were as follows:

 

 

Three-Months Ended

June 30,

 

 

Nine-Months Ended

June 30,

 

 

 

2021

 

 

2020

 

 

2021

 

 

2020

 

Warranties, beginning of period

 

$

18,576

 

 

$

21,770

 

 

$

18,972

 

 

$

27,309

 

Expense, net of recoveries

 

 

(798

)

 

 

2,407

 

 

 

214

 

 

 

6,189

 

Reductions for settlement of previous warranty liabilities

 

 

(477

)

 

 

(2,874

)

 

 

(1,928

)

 

 

(12,328

)

Foreign currency exchange rate changes

 

 

113

 

 

 

77

 

 

 

156

 

 

 

210

 

Warranties, end of period

 

$

17,414

 

 

$

21,380

 

 

$

17,414

 

 

$

21,380

 

 

Employee Severance [Member]  
Accrued Liabilities [Line Items]  
Loss Reserve & Restructuring Reserve Activity

The summary of activity in accrued restructuring charges during the nine-months ended June 30, 2021 and 2020 are as follows:

 

 

 

 

 

 

 

Period Activity

 

 

 

 

 

 

 

Balances as of September 30, 2020

 

 

Charges

 

 

Payments

 

 

Foreign currency exchange rate changes

 

 

Non-cash

activity

 

 

Balances as of June 30, 2021

 

Workforce management costs associated with:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

COVID-19 pandemic

 

$

3,395

 

 

$

—

 

 

$

(2,409

)

 

$

180

 

 

$

(1,166

)

 

$

—

 

Total

 

$

3,395

 

 

$

—

 

 

$

(2,409

)

 

$

180

 

 

$

(1,166

)

 

$

—

 

 

 

 

 

 

 

 

Period Activity

 

 

 

 

 

 

 

Balances as of September 30, 2019

 

 

Charges

 

 

Payments

 

 

Foreign currency exchange rate changes

 

 

Non-cash

activity

 

 

Balances as of June 30, 2020

 

Workforce management costs associated with:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Duarte plant relocation

 

$

440

 

 

$

—

 

 

$

(440

)

 

$

—

 

 

$

—

 

 

$

—

 

Industrial turbomachinery business realignment

 

 

67

 

 

 

—

 

 

 

(67

)

 

 

—

 

 

 

—

 

 

 

—

 

COVID-19 pandemic

 

 

—

 

 

 

19,040

 

 

 

(14,052

)

 

 

(10

)

 

 

—

 

 

 

4,978

 

Total

 

$

507

 

 

$

19,040

 

 

$

(14,559

)

 

$

(10

)

 

$

—

 

 

$

4,978