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Accrued Liabilities | 9 Months Ended
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Jun. 30, 2019
Accrued Liabilities |
Accrued Liabilities | Note 15. Accrued liabilities
| June 30, |  | September 30,
| 2019 |  | 2018
Salaries and other member benefits | $ | 105,988 |  | $ | 88,643
Warranties |  | 22,848 |  |  | 20,130
Interest payable |  | 5,542 |  |  | 18,611
Accrued retirement benefits |  | 3,574 |  |  | 3,571
Current portion of loss reserve on contractual lease commitments |  | 1,245 |  |  | 1,245
Restructuring charges |  | 5,363 |  |  | 16,522
Taxes, other than income |  | 15,729 |  |  | 21,128
Net current contract liabilities (Note 3) |  | 26,307 |  |  | 9,659
Other |  | 20,189 |  |  | 15,004
| $ | 206,785 |  | $ | 194,513
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 as revenue is recognized on a non-specific basis whenever past experience indicates a normal and predictable pattern exists. Changes in accrued product warranties were as follows:
| Three-Months Ended June 30, |  | Nine-Months Ended June 30,
|  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018
Warranties, beginning of period | $ | 21,790 |  | $ | 13,283 |  | $ | 20,130 |  | $ | 13,597
Increases due to acquisition of L'Orange |  | - |  |  | 6,045 |  |  | - |  |  | 6,045
Impact from adoption of ASC 606 (Note 3) |  | - |  |  | - |  |  | 704 |  |  | -
Expense, net of recoveries |  | 4,268 |  |  | 2,696 |  |  | 10,035 |  |  | 3,000
Reductions for settlement of previous warranty liabilities |  | (3,315) |  |  | (1,838) |  |  | (7,864) |  |  | (2,670)
Foreign currency exchange rate changes |  | 105 |  |  | (384) |  |  | (157) |  |  | (170)
Warranties, end of period | $ | 22,848 |  | $ | 19,802 |  | $ | 22,848 |  | $ | 19,802
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 and recognized a loss reserve against the estimated remaining contractual lease commitments, less anticipated sublease income. Changes in the loss reserve were as follows:
| Three-Months Ended June 30, |  | Nine-Months Ended June 30,
|  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018
Loss reserve on contractual lease commitments, beginning of period | $ | 3,382 |  | $ | 4,478 |  | $ | 3,931 |  | $ | 5,270
Payments, net of sublease income |  | (269) |  |  | (267) |  |  | (818) |  |  | (1,059)
Loss reserve on contractual lease commitments, end of period | $ | 3,113 |  | $ | 4,211 |  | $ | 3,113 |  | $ | 4,211
Other liabilities included $1,868 and $2,686 of accrued loss reserve on contractual lease commitments as of June 30, 2019 and September 30, 2018, respectively, which are not expected to be settled or paid within twelve months of the respective balance sheet date. Restructuring charges In the second quarter of fiscal year 2018, the Company recorded restructuring charges totaling $17,013, the majority of which relate to the Company’s decision to relocate its Duarte, California operations to the Company’s newly renovated Drake Campus in Fort Collins, Colorado. The Duarte facility, which manufactures thrust reverser actuation systems, is part of the Company’s Aerospace segment. The remaining restructuring charges recognized during the fiscal year ended September 30, 2018 consist of workforce management costs related to aligning the Company’s industrial turbomachinery business, which is part of the Company’s Industrial segment, with the then current market conditions. All of the restructuring charges recorded during the fiscal year ended September 30, 2018 were recorded as nonsegment expenses and are expected to be paid within one year of the balance sheet date, of which $491 was paid during fiscal year 2018 related to the Company’s industrial turbomachinery business realignment. The summary of activity in accrued restructuring charges during the nine-months ended June 30, 2019 is as follows:
|  |  |  | Period Activity |  |  |
| Balances as of October 1, 2018 |  |  | Charges (gains) |  | Cash receipts (payments) |  | Non-cash activity |  | Balances as of June 30, 2019
Workforce management costs associated with: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Duarte plant relocation | $ | 12,504 |  | $ | - |  | $ | (7,908) |  | $ | - |  | $ | 4,596
Industrial turbomachinery business realignment |  | 4,018 |  |  | - |  |  | (3,251) |  |  | - |  |  | 767
Total | $ | 16,522 |  | $ | - |  | $ | (11,159) |  | $ | - |  | $ | 5,363

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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://fasb.org/us-gaap/role/ref/legacyRef -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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