Employee Benefit Plans (Tables)

12 Months Ended

Sep. 30, 2020

Defined Benefit Plan, Plan with Projected Benefit Obligation in Excess of Plan Assets [Table Text Block]

The changes in projected benefit obligations, plan assets and the funded status of the UK and German defined benefit plans as of and for the years ended September 30, 2020 and 2019, respectively, are as follows:



	2020			2019
Change in projected benefit obligation
Projected benefit obligation at prior year measurement date	$	42,948		$	35,541
Service cost	1,125			898
Interest cost	492			699
Actuarial losses	5			8,056
Benefits paid from company assets	(173		)	(139		)
Plan amendment	—			113
Foreign currency exchange impact	2,992			(2,220		)
Projected benefit obligation at measurement date	$	47,389		$	42,948
Change in plan assets
Fair value of assets at prior year measurement date	25,525			24,583
Actual return on plan assets	205			2,269
Benefits paid	(60		)	(48		)
Employer contribution	255			175
Foreign currency exchange impact	1,605			(1,454		)
Fair value of assets at measurement date	$	27,530		$	25,525
Funded status and amount recognized in assets and liabilities	$	(19,859	)	$	(17,423	)
Amount recognized in assets and liabilities
Other non‑current assets	$	2,831		$	2,655
Other non‑current liabilities	$	(22,690	)	$	(20,078	)
Amount recognized in accumulated other comprehensive loss, before taxes
Actuarial loss	$	11,235		$	11,251

Schedule of Changes in Projected Benefit Obligations [Table Text Block]

The following table provides summary information for the German plan where the projected benefit obligation and accumulated benefit obligation are in excess of plan assets:



	September 30, 2020		September 30, 2019
Projected benefit obligation	$	47,389	$	42,948
Accumulated benefit obligation	$	25,489	$	22,469
Fair value of plan assets	$	27,530	$	25,525

Defined Benefit Plan, Assumptions [Table Text Block]



	2020	2019
Discount rate	0.80% - 1.97%	0.80% - 1.97%
Expected long‑term rate of return on plan assets	1.98% - 2.40%	0.90% - 1.98%
Salary scale	2.25% - 4.44%	2.25% - 4.44%
Pension increases	1.00% - 2.99%	1.00% - 3.38%

Schedule of Allocation of Plan Assets [Table Text Block]

The actual overall asset allocation for the UK pension plan as compared to the investment policy goals as of September 30, 2020 was as follows by asset category:



	2020 Actual		2020 Target
Equity	23.5	%	—	%
Index‑linked gilts	76.5	%	70	%
Cash	—	%	—	%

Schedule of net benefit costs

Pension expense for the German and UK plans were as follows:



	Year Ended September 30,
	2020			2019		2018
Service cost	$	1,125		$	898	$	933
Interest cost	492			699		742
Expected return on plan assets	(387		)	(440)		(470)
Amortization of actuarial losses	1,006			371		299
Pension expense for defined benefit plans	$	2,236		$	1,528	$	1,504

Schedule of Expected Benefit Payments [Table Text Block]

Benefits expected to be paid to participants of the plans are as follows:



Year Ended September 30,
2021	$	380
2022	542
2023	515
2024	613
2025	716
Five years thereafter	6,249
Total	$	9,015