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Accrued Liabilities (Tables)

9 Months Ended

Jun. 30, 2018

Accrued Liabilities [Line Items]

Accrued Liabilities





	June 30,			September 30,
	2018			2017
Salaries and other member benefits	$	63,743		$	91,285
Warranties		19,802			13,597
Interest payable		8,856			9,626
Current portion of acquired performance obligations and unfavorable contracts (1)		1,627			1,627
Accrued retirement benefits		3,529			2,413
Current portion of loss reserve on contractual lease commitments		1,245			1,343
Current portion of deferred income from JV formation (Note 5)		6,414			6,451
Deferred revenues		2,689			4,625
Restructuring charges		16,574			-
Taxes, other than income		18,012			14,401
Other		19,720			9,704
	$	162,211		$	155,072



(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” in the Condensed Consolidated Balance Sheets.

Warranties



	Three-Months Ended June 30,						Nine-Months Ended June 30,
		2018			2017			2018			2017
Warranties, beginning of period	$	13,283		$	15,041		$	13,597		$	15,993
Increases due to acquisition of L'Orange		6,045			-			6,045			-
Expense, net of recoveries		2,696			2,746			3,000			6,808
Reductions for settling warranties		(1,838)			(3,746)			(2,670)			(8,528)
Foreign currency exchange rate changes		(384)			257			(170)			25
Warranties, end of period	$	19,802		$	14,298		$	19,802		$	14,298



Loss Reserve On Contractual Lease Commitments [Member]

Accrued Liabilities [Line Items]

Loss Reserve & Restructuring Reserve Activity



	Three-Months Ended June 30,						Nine-Months Ended June 30,
		2018			2017			2018			2017
Loss reserve on contractual lease commitments, beginning of period	$	4,478		$	8,395		$	5,270		$	9,242
Payments, net of sublease income		(267)			(382)			(1,059)			(1,229)
Non-cash adjustments		-			(2,322)			-			(2,322)
Loss reserve on contractual lease commitments, end of period	$	4,211		$	5,691		$	4,211		$	5,691



Employee Severance [Member]

Accrued Liabilities [Line Items]

Loss Reserve & Restructuring Reserve Activity


					Period Activity
	Balances as of October 1, 2017				Charges (gains)		Cash receipts (payments)			Non-cash activity			Balances as of June 30, 2018
Workforce management costs associated with:
Duarte plant relocation	$	-		$	12,504		$	-		$	-		$	12,504
Industrial turbomachinery business realignment		-			4,509			(439)			-			4,070
Total	$	-		$	17,013		$	(439)		$	-		$	16,574



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