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Accrued Liabilities (Tables)
 12 Months Ended
Sep. 30, 2021
Accrued Liabilities [Line Items]  
Accrued Liabilities

 

 

September 30, 2021

 

 

September 30, 2020

 

Salaries and other member benefits

 

$

54,497

 

 

$

50,850

 

Warranties

 

 

17,481

 

 

 

18,972

 

Interest payable

 

 

14,822

 

 

 

15,281

 

Accrued retirement benefits

 

 

2,825

 

 

 

3,051

 

Net current contract liabilities (Note 3)

 

 

29,527

 

 

 

24,620

 

Current portion of accrued restructuring charges

 

 

4,495

 

 

 

3,395

 

Taxes, other than income

 

 

19,453

 

 

 

13,925

 

Purchase of treasury stock in transit

 

 

12,516

 

 

 

—

 

Other

 

 

27,523

 

 

 

21,700

 

 

 

$

183,139

 

 

$

151,794

 

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

 

 

 

Year Ended September 30,

 

 

 

2021

 

 

2020

 

 

2019

 

Warranties, beginning of period

 

$

18,972

 

 

$

27,309

 

 

$

20,130

 

Impact from adoption of ASC 606

 

 

—

 

 

 

—

 

 

 

705

 

Expense, net of recoveries

 

 

1,164

 

 

 

8,687

 

 

 

14,559

 

Reductions for settling warranties

 

 

(2,718

)

 

 

(17,422

)

 

 

(7,540

)

Foreign currency exchange rate changes

 

 

63

 

 

 

398

 

 

 

(545

)

Warranties, end of period

 

$

17,481

 

 

$

18,972

 

 

$

27,309

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

The summary of activity in accrued restructuring charges during the fiscal years ended September 30, 2021 and September 30, 2020 is as follows:

 

 

 

 

 

 

Period Activity

 

 

 

 

 

 

 

Balances

as of

September 30,

2020

 

 

Charges

 

 

Payments

 

 

Foreign currency exchange rate changes

 

 

Non-cash

activity

 

 

Balances

as of

September 30,

2021

 

Workforce management costs associated with:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Hydraulics Systems Realignment

 

$

—

 

 

$

3,758

 

 

$

—

 

 

$

—

 

 

$

—

 

 

$

3,758

 

Engine Systems Realignment

 

 

—

 

 

 

1,250

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

1,250

 

COVID-19 pandemic

 

 

3,395

 

 

 

—

 

 

 

(2,409

)

 

 

180

 

 

 

(1,166

)

 

 

—

 

Total

 

$

3,395

 

 

$

5,008

 

 

$

(2,409

)

 

$

180

 

 

$

(1,166

)

 

$

5,008

 

 

 

 

 

 

 

 

 

 

Period Activity

 

 

 

 

 

 

 

Balances

as of

September 30,

2019

 

 

Charges

 

 

Payments

 

 

Foreign currency exchange rate changes

 

 

Non-cash

activity

 

 

Balances

as of

September 30,

2020

 

Workforce management costs associated with:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Duarte plant relocation

 

$

440

 

 

$

—

 

 

$

(440

)

 

$

—

 

 

$

—

 

 

$

—

 

Industrial turbomachinery business realignment

 

 

67

 

 

 

—

 

 

 

(67

)

 

 

—

 

 

 

—

 

 

 

—

 

COVID-19 pandemic

 

 

—

 

 

 

23,673

 

 

 

(18,065

)

 

 

77

 

 

 

(2,290

)

 

 

3,395

 

Total

 

$

507

 

 

$

23,673

 

 

$

(18,572

)

 

$

77

 

 

$

(2,290

)

 

$

3,395