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Pension and Retirement Plans (Tables)
6 Months Ended
Mar. 31, 2018
Compensation and Retirement Disclosure [Abstract]  
Fair Value, Assets Measured on Recurring Basis [Table Text Block]
The fair value of the assets held by the U.K. pension plan by asset category are as follows:
 
Fair Values as of
 
March 31, 2018
 
September 30, 2017
 
Fair Value Measurements Using Inputs Considered as
 
Fair Value Measurements Using Inputs Considered as
Asset Category
Total
 
Level 1
 
Level 2
 
Level 3
 
Total
 
Level 1
 
Level 2
 
Level 3
 
(Amounts in thousands)
Cash on deposit
$
51

 
$
51

 
$

 
$

 
$
62

 
$
62

 
$

 
$

Pooled funds
8,647

 
8,647

 

 

 
8,177

 
8,177

 

 

Total plan assets
$
8,698

 
$
8,698

 
$

 
$

 
$
8,239

 
$
8,239

 
$

 
$

 
 

 
 

 
 

 
 

 
 
 
 
 
 
 
 
Schedule of Net Benefit Costs
The components of net periodic benefit costs related to the U.S. and international plans are as follows:
 
 
For the Three Months Ended March 31,
 
2018
 
2017
 
Foreign
 
U.S.
 
Total
 
Foreign
 
U.S.
 
Total
 
(Amounts in thousands)
Pension:
 
 
 
 
 
 
 
 
 
 
 
Service cost
$
10

 
$

 
$
10

 
$
10

 
$

 
$
10

Interest cost
121

 
7

 
128

 
93

 
11

 
104

Expected return on plan assets
(79
)
 

 
(79
)
 
(65
)
 

 
(65
)
Amortization of:
 

 
 

 
 

 
 

 
 

 
 

Amortization of net gain (loss)
64

 
(1
)
 
63

 
91

 
(1
)
 
90

Net periodic benefit cost
$
116

 
$
6

 
$
122

 
$
129

 
$
10

 
$
139

 
 
 
 
 
 
 
 
 
 
 
 
Post Retirement:
 

 
 

 
 

 
 

 
 

 
 

Service cost
$

 
$
10

 
$
10

 
$

 
$
10

 
$
10

Interest cost

 
12

 
12

 

 
10

 
10

Amortization of net gain (loss)

 
(4
)
 
(4
)
 

 
4

 
4

Net periodic cost
$

 
$
18

 
$
18

 
$

 
$
24

 
$
24

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For the Six Months Ended March 31,
 
2018
 
2017
 
Foreign
 
U.S.
 
Total
 
Foreign
 
U.S.
 
Total
 
(Amounts in thousands)
Pension:
 
 
 
 
 
 
 
 
 
 
 
Service cost
$
20

 
$

 
$
20

 
$
19

 
$

 
$
19

Interest cost
238

 
13

 
251

 
188

 
22

 
210

Expected return on plan assets
(154
)
 

 
(154
)
 
(131
)
 

 
(131
)
Amortization of:
 
 
 
 
 

 
 
 
 
 
 

Amortization of net gain (loss)
124

 
(1
)
 
123

 
182

 
(2
)
 
180

Net periodic benefit cost
$
228

 
$
12

 
$
240

 
$
258

 
$
20

 
$
278

 
 
 
 
 
 
 
 
 
 
 
 
Post Retirement:
 

 
 

 
 

 
 

 
 

 
 

Service cost
$

 
$
21

 
$
21

 
$

 
$
19

 
$
19

Interest cost

 
24

 
24

 

 
22

 
22

Amortization of net gain (loss)

 
(10
)
 
(10
)
 

 
8

 
8

Net periodic cost
$

 
$
35

 
$
35

 
$

 
$
49

 
$
49