	December 31,		September 30,
	2021		2021
Salaries and other member benefits	$	42,167	$	54,497
Warranties		13,203		17,481
Interest payable		5,331		14,822
Accrued retirement benefits		2,801		2,825
Net current contract liabilities		30,065		29,527
Current portion of restructuring charges		3,990		4,495
Taxes, other than income		19,171		19,453
Purchase of treasury stock in transit		—		12,516
Other		29,485		27,523
	$	146,213	$	183,139

Provisions of Woodward’s sales agreements include product warranties customary to these types of agreements. Accruals are established for specifically identified warranty issues that are probable to result in future costs. Warranty costs are accrued as revenue is recognized on a non-specific basis whenever past experience indicates a normal and predictable pattern exists.

	Three-Months Ended December 31,
	2021			2020
Warranties, beginning of period	$	17,481		$	18,972
Expense, net of (recoveries)		(762	)		1,389
(Reductions) additions for settlement of previous warranty liabilities		(3,479	)		392
Foreign currency exchange rate changes		(37	)		326
Warranties, end of period	$	13,203		$	21,079

In fiscal year 2021, the Company recognized restructuring charges relating to workforce management costs to align the Company’s hydraulics and engine systems businesses with current market conditions. During such fiscal year, restructuring charges of $5,008 were recorded as nonsegment expenses, the majority of which are expected to be paid within twelve months from December 31, 2021.

In fiscal year 2020, the Company committed to a plan of termination (the “Termination Plan”) as well as other cost savings actions, in response to the ongoing global economic challenges resulting from the COVID-19 pandemic and its impact on the Company’s business. The Termination Plan involved the termination and/or furlough of employees and contractors at certain of the Company’s operating facilities, primarily in the United States. As a result of the Termination Plan and other related actions, the Company incurred $23,673 of restructuring charges for employee severance and benefits costs. All of the restructuring charges recorded during the fiscal year ended September 30, 2020 were recorded as nonsegment expenses and were paid as of September 30, 2021.

The summary of activity in accrued restructuring charges during the three-months ended December 31, 2021 and 2020 are as follows:

			Period Activity
	Balances as of September 30, 2021		Charges		Payments			Foreign currency exchange rate changes		Non-cash activity		Balances as of December 31, 2021
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

Other liabilities included $513 of accrued restructuring charges that are not expected to be settled or paid within twelve months of December 31, 2021.

			Period Activity
	Balances as of September 30, 2020		Charges		Payments			Foreign currency exchange rate changes		Non-cash activity			Balances as of December 31, 2020
Workforce management costs associated with:
COVID-19 pandemic	$	3,395	$	—	$	(1,742	)	$	45	$	(102	)	$	1,596
Total	$	3,395	$	—	$	(1,742	)	$	45	$	(102	)	$	1,596