	At September 30,
	2020		2019
Salaries and other member benefits	$	50,850	$	115,649
Warranties		18,972		27,309
Interest payable		15,281		13,808
Accrued retirement benefits		3,051		3,587
Current portion of loss reserve on contractual lease commitments		—		1,245
Net current contract liabilities (Note 3)		24,620		27,891
Restructuring charges		3,395		507
Taxes, other than income		13,925		15,708
Other		21,700		22,423
	$	151,794	$	228,127

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:

	Twelve-Months Ended September 30,
	2020			2019			2018
Warranties, beginning of period	$	27,309		$	20,130		$	13,597
Increases due to acquisition of L'Orange		—			—			6,045
Impact from adoption of ASC 606		—			705			—
Expense, net of recoveries		8,687			14,559			5,158
Reductions for settling warranties		(17,422	)		(7,540	)		(4,413	)
Foreign currency exchange rate changes		398			(545	)		(257	)
Warranties, end of period	$	18,972		$	27,309		$	20,130

In 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 were paid as of September 30, 2020.

During the third quarter of fiscal year 2020, the Company committed to a plan of termination (the “Termination Plan”), as well as other cost savings actions, in response to the ongoing global economic challenges resulting from the COVID-19 pandemic and its impact on the Company’s business. The Termination Plan involved the termination and/or furlough of employees and contractors at certain of the Company’s operating facilities, primarily in the United States. As a result of the Termination Plan and other related actions, the Company incurred $23,673 of restructuring charges for employee severance and benefits costs as of September 30, 2020, with the majority of the cash expenditures being paid by September 30, 2020. All of the restructuring charges recorded during the fiscal year ended September 30, 2020 were recorded as nonsegment expenses and the remaining unpaid amounts are expected to be paid within one year of the balance sheet date.

The summary of activity in accrued restructuring charges during the fiscal years ended September 30, 2020 and September 30, 2019 is as follows:

			Period Activity
	Balances as of September 30, 2019		Charges		Payments			Foreign currency exchange rate changes		Non-cash activity			Balances as of September 30, 2020
Workforce management costs associated with:
Duarte plant relocation	$	440	$	—	$	(440	)	$	—	$	—		$	—
Industrial turbomachinery business realignment		67		—		(67	)		—		—			—
COVID-19 pandemic		—		23,673		(18,065	)		77		(2,290	)		3,395
Total	$	507	$	23,673	$	(18,572	)	$	77	$	(2,290	)	$	3,395

			Period Activity
	Balances as of September 30, 2018		Charges		Payments			Foreign currency exchange rate changes		Non-cash activity			Balances as of September 30, 2019
Workforce management costs associated with:
Duarte plant relocation	$	12,504	$	—	$	(8,685	)	$	—	$	(3,379	)	$	440
Industrial turbomachinery business realignment		4,018		—		(3,760	)		—		(191	)		67
Total	$	16,522	$	—	$	(12,445	)	$	—	$	(3,570	)	$	507