	September 30, 2022		September 30, 2021
Salaries and other member benefits	$	75,665	$	54,497
Product warranties and related liabilities ⁽¹⁾		40,042		17,481
Interest payable		13,481		14,822
Accrued retirement benefits		2,779		2,825
Net current contract liabilities (Note 3)		30,663		29,527
Current portion of accrued restructuring charges ⁽²⁾		1,083		4,495
Taxes, other than income		21,159		19,453
Purchase of treasury stock in transit		—		12,516
Other		21,411		27,523
	$	206,283	$	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 and related liabilities 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. Changes in accrued product warranties and related liabilities were as follows:

	Year Ended September 30,
	2022			2021			2020
Beginning of period	$	17,481		$	18,972		$	27,309
Additions, net of recoveries		29,827			1,164			8,687
Reductions for settlement		(6,937	)		(2,718	)		(17,422	)
Foreign currency exchange rate changes		(329	)		63			398
End of period	$	40,042		$	17,481		$	18,972

In fiscal year 2022, the Company determined to implement a streamlined Aerospace and Industrial organizational and leadership structure designed to enhance the sales experience for customers, simplify operations, and increase profitability through improved execution. In connection with leadership changes arising from such reorganization, we recorded $1,083 of restructuring charges as nonsegment expenses, the majority of which are expected to be paid within twelve months.

In fiscal year 2021, the Company recorded aggregate restructuring charges totaling $5,008 as nonsegment expenses for two separate workforce management actions, one in our hydraulics systems business and one in our engine systems business. In fiscal year 2022, we experienced a challenging operating environment that included the ongoing impact of global supply chain and labor disruptions, along with high inflation, which resulted in changed business conditions as compared to when we initially recorded the restructuring charges in fiscal year 2021. We adapted to the changed business conditions by, among other initiatives, (i) developing and implementing plans to insource select machined components, (ii) redeploying talent and adding indirect resources to our factories to stabilize the production environment, and (iii) determining to retain employees that otherwise would have been impacted by the planned restructuring activities to support a stable workforce and effectively manage through attrition. As such, the remaining unpaid accrued restructuring charges, which amounted to $4,503, were no longer needed and were reversed.

In fiscal year 2020, the Company committed to a plan of termination (the “COVID-19 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 COVID-19 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 COVID-19 Termination Plan and other related actions, the Company incurred $23,673 of restructuring charges for employee severance and benefits costs as of September 30, 2020, with the majority of the cash expenditures being paid by September 30, 2020. All of the restructuring charges recorded during the fiscal year ended September 30, 2020 were (i) recorded as nonsegment expenses and (ii) were paid or reversed, as appropriate, as of September 30, 2021.

The summary of activity in accrued restructuring charges during the fiscal years ended September 30, 2022 and September 30, 2021 is as follows:

			Period Activity
	Balances as of September 30, 2021		Charges		Payments			Foreign currency exchange rate changes		Non-cash activity			Balances as of September 30, 2022
Workforce management costs associated with:
Hydraulics Systems Realignment	$	3,758	$	—	$	(505	)	$	—	$	(3,253	)	$	—
Engine Systems Realignment		1,250		—		—			—		(1,250	)		—
Aerospace		—		139		—			—		—			139
Industrial		—		944		—			—		—			944
Total	$	5,008	$	1,083	$	(505	)	$	—	$	(4,503	)	$	1,083

			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