Fair Value Measurements (Tables)

6 Months Ended

Mar. 31, 2019

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

A roll-forward of the activity in the Company’s fair value of earn-outs related to acquisitions is as follows:



	Current Portion (1)			Long-term Portion (2)			Total
Balance at September 30, 2018	$	(770	)	$	(1,146	)	$	(1,916	)
Payments	993			—			993
Fair value increase	(1,143		)	—			(1,143		)
Foreign currency	6			—			6
Balance at March 31, 2019	$	(914	)	$	(1,146	)	$	(2,060	)


(1)	Included in Accrued expenses and other liabilities on the Consolidated Balance Sheets.


(2)	Included in Other non‑current liabilities on the Consolidated Balance Sheets.

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis

The following table presents the Company’s financial assets and liabilities at fair value. The fair values related to the pension plan assets are determined using net asset value (“NAV”) as a practical expedient, or by information categorized in the fair value hierarchy level based on the inputs used to determine fair value. The reported carrying amounts of deferred compensation plan assets and liabilities and debt approximate their fair values. The Company uses interest rates and other relevant information generated by market transactions involving similar instruments to fair value these assets and liabilities, therefore all are classified as Level 2 within the valuation hierarchy.



	Net Asset Value		Quoted Market Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)			Significant Unobservable Inputs (Level 3)
As of March 31, 2019
Assets:
Pension plan
Cash	$	—	$	15,332	$	—		$	—
Government Securities	2,801		—		—			—
Liability Driven Investment	3,243		—		—			—
Guernsey Unit Trust	984		—		—			—
Global Absolute Return	2,031		—		—			—
Deferred compensation plan assets
Trust Assets	—		45		—			—
Insurance	—		—		18,135			—
Interest rate cap	—		—		134			—
Foreign currency forward contracts	—		—		126			—
Liabilities:
Pension plan	—		—		(34,443		)	—
Deferred compensation plan liabilities	—		—		(20,535		)	—
Long‑term debt	—		—		(946,824		)	—
Foreign currency forward contracts	—		—		(162		)	—
Earn-outs related to acquisitions	—		—		—			(2,060		)

As of September 30, 2018
Assets:
Pension plan
Cash	$	—	$	15,821	$	—		$	—
Government Securities	3,161		—		—			—
Liability Driven Investment	2,598		—		—			—
Guernsey Unit Trust	965		—		—			—
Global Absolute Return	2,038		—		—			—
Deferred compensation plan assets
Trust Assets	—		648		—			—
Insurance	—		—		18,448			—
Foreign currency forward contracts	—		—		345			—
Liabilities:
Pension plan	—		—		(35,541		)	—
Deferred compensation plan liabilities	—		—		(21,834		)	—
Long‑term debt	—		—		(957,441		)	—
Foreign currency forward contracts	—		—		(67		)	—
Earn-outs related to acquisitions	—		—		—			(1,916		)