XML 41 R32.htm IDEA: XBRL DOCUMENT v3.22.2
Pension and Retirement Plans (Tables)
9 Months Ended
Jun. 30, 2022
Pension and Retirement Plans  
Schedule of Net Benefit Costs

The components of net periodic benefit costs related to the U.S. and U.K. plans are as follows:

Three Months Ended June 30, 

2022

2021

    

U.K.

    

U.S.

    

Total

    

U.K.

    

U.S.

    

Total

(Amounts in thousands)

Pension:

Interest cost

$

68

$

2

$

70

$

63

$

3

$

66

Expected return on plan assets

 

(118)

 

 

(118)

 

(103)

 

 

(103)

Amortization of past service costs

2

2

2

2

Amortization of net loss

 

24

 

 

24

 

47

 

1

 

48

Net periodic (benefit) cost

$

(24)

$

2

$

(22)

$

9

$

4

$

13

Post Retirement:

 

  

 

  

 

  

 

  

 

  

 

  

Service cost

$

$

9

$

9

$

$

8

$

8

Interest cost

 

 

12

 

12

 

 

13

 

13

Amortization of net gain

 

 

(10)

 

(10)

 

 

(39)

 

(39)

Net periodic cost (benefit)

$

$

11

$

11

$

$

(18)

$

(18)

Nine Months Ended June 30,

2022

2021

    

U.K.

    

U.S.

    

Total

    

U.K.

    

U.S.

    

Total

(Amounts in thousands)

Pension:

Interest cost

$

206

$

7

$

213

$

182

$

8

$

190

Expected return on plan assets

 

(354)

 

 

(354)

 

(299)

 

 

(299)

Amortization of past service costs

6

6

6

6

Amortization of net loss

 

73

 

1

 

74

 

136

 

3

 

139

Net periodic (benefit) cost

$

(69)

$

8

$

(61)

$

25

$

11

$

36

Post Retirement:

 

  

 

  

 

  

 

  

 

  

 

  

Service cost

$

$

31

$

31

$

$

31

$

31

Interest cost

 

 

35

 

35

 

 

35

 

35

Amortization of net gain

 

 

(14)

 

(14)

 

 

(14)

 

(14)

Net periodic cost

$

$

52

$

52

$

$

52

$

52

Schedule of fair value of Plan Assets

The fair value of the assets held by the U.K. pension plan by asset category are as follows:

Fair Values as of

June 30, 2022

September 30, 2021

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

$

146

$

146

$

$

$

93

$

93

$

$

Pooled funds

 

9,916

 

9,916

 

 

11,828

 

11,828

 

Total plan assets

$

10,062

$

10,062

$

$

$

11,921

$

11,921

$

$