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Accrued Liabilities | 12 Months Ended
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Sep. 30, 2017
Accrued Liabilities |
Accrued Liabilities | Note 1 3. Accrued liabilities ﻿
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﻿ | At September 30,
﻿ | 2017 |  | 2016
﻿Salaries and other member benefits | $ | 91,285 |  | $ | 87,197
﻿Warranties |  | 13,597 |  |  | 15,993
﻿Interest payable |  | 9,626 |  |  | 9,071
﻿Current portion of acquired performance obligations and unfavorable contracts (1) |  | 1,627 |  |  | 2,910
﻿Accrued retirement benefits |  | 2,413 |  |  | 2,505
﻿Current portion of loss reserve on contractual lease commitments |  | 1,343 |  |  | 1,840
﻿Current portion of deferred income from JV formation (Note 4) |  | 6,451 |  |  | 6,552
﻿Deferred revenues |  | 4,625 |  |  | 5,779
﻿Taxes, other than income |  | 14,401 |  |  | 14,580
﻿Other |  | 9,704 |  |  | 10,200
﻿ | $ | 155,072 |  | $ | 156,627
﻿
| (1) |  | In connection with Woodward’s acquisition of GE Aviation Systems LLC’s (the “Seller”) thrust reverser actuation systems business located in Duarte, California (the “Duarte Acquisition”) in fiscal year 2013, Woodward assumed current and long-term performance obligations for contractual commitments that are expected to result in future economic losses. In addition, Woodward assumed current and long-term performance obligations for services to be provided to the Seller and others, partially offset by current and long-term assets related to contractual payments due from the Seller. The current portion of both obligations is included in Accrued liabilities.
﻿ Warranties Provisions of Woodward’s sales agreements include product warranties customary to these types of agreements. Accruals are established for specifically identified warranty issues that are probable to result in future costs. Warranty costs are accrued on a non-specific basis whenever past experience indicates a normal and predictable pattern exists. Changes in accrued product warranties were as follows: ﻿
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﻿ | Twelve-Months Ended September 30,
﻿ | 2017 |  | 2016 |  | 2015
﻿Warranties, beginning of year | $ | 15,993 |  | $ | 13,741 |  | $ | 16,916
﻿Expense, net of recoveries |  | 9,135 |  |  | 9,902 |  |  | 10,117
﻿Reductions for settling warranties |  | (11,692) |  |  | (7,802) |  |  | (12,416)
﻿Foreign currency exchange rate changes |  | 161 |  |  | 152 |  |  | (876)
﻿Warranties, end of year | $ | 13,597 |  | $ | 15,993 |  | $ | 13,741
﻿ ﻿ ﻿ Loss reserve on contractual lease commitments In connection with the construction of a new production facility in Niles, Illinois, Woodward vacated a leased facility in Skokie, Illinois. During the first quarter of fiscal year 2016, Woodward fully vacated the Skokie facility and therefore recorded a charge of $8,165 to recognize a loss reserve against the estimated remaining contractual lease commitments, l ess anticipated sublease income. During the third quarter of fiscal year 2017, Woodward entered into an additional sublease agreement with a third party related to a portion of the vacated Skokie facility. Woodward recorded a reduction in the loss reserve associated with the vacated Skokie facility of $2,322 related to the anticipated sublease income it will receive. The summary for the activity in the loss reserve during the fiscal years ended September 30, 2017 and September 30, 2016 is as follows: ﻿
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﻿ | Twelve-Months Ended September 30,
﻿ | 2017 |  | 2016 |  |  | 2015
﻿Loss reserve on contractual lease commitments, beginning of year | $ | 9,242 |  | $ | 2,464 |  | $ | 3,212
﻿Additions |  | - |  |  | 8,165 |  |  | 39
﻿Payments |  | (1,650) |  |  | (1,387) |  |  | (787)
﻿Non-cash adjustments |  | (2,322) |  |  | - |  |  | -
﻿Loss reserve on contractual lease commitments, end of year | $ | 5,270 |  | $ | 9,242 |  | $ | 2,464
Other liabilities included $3,927 of accrued loss reserve on contractual lease commitments that are not expected to be settled or paid within twelve months as of September 30, 201 7.

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- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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