	June 30,		September 30,
	2020		2019
Salaries and other member benefits	$	53,094	$	115,649
Warranties		21,380		27,309
Interest payable		6,182		13,808
Accrued retirement benefits		3,617		3,587
Current portion of loss reserve on contractual lease commitments ⁽¹⁾		—		1,245
Restructuring charges		4,978		507
Taxes, other than income		16,001		15,708
Net current contract liabilities (Note 3)		30,222		27,891
Other		26,821		22,423
	$	162,295	$	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:

	Three-Months Ended June 30,						Nine-Months Ended June 30,
	2020			2019			2020			2019
Warranties, beginning of period	$	21,770		$	21,790		$	27,309		$	20,130
Impact from adoption of ASC 606		—			—			—			704
Expense, net of recoveries		2,407			4,268			6,189			10,035
Reductions for settlement of previous warranty liabilities		(2,874	)		(3,315	)		(12,328	)		(7,864	)
Foreign currency exchange rate changes		77			105			210			(157	)
Warranties, end of period	$	21,380		$	22,848		$	21,380		$	22,848

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.

During the third quarter of fiscal year 2020, the Company committed to a plan of termination (the “Termination Plan”) 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, the Company incurred $19,040 of restructuring charges related to employee severance and benefits costs as of June 30, 2020, with the majority of the cash expenditures being paid by June 30, 2020. All of the restructuring charges recorded during the nine-months ended June 30, 2020 were recorded as nonsegment expenses.

The summary of activity in accrued restructuring charges during the nine-months ended June 30, 2020 and June 30, 2019 are as follows:

			Period Activity
	Balances as of October 1, 2019		Charges (reductions)		Cash receipts (payments)			Foreign currency exchange rate changes			Non-cash activity		Balances as of June 30, 2020
Workforce management costs associated with:
Duarte plant relocation	$	440	$	—	$	(440	)	$	—		$	—	$	—
Industrial turbomachinery business realignment		67		—		(67	)		—			—		—
COVID-19 pandemic		—		19,040		(14,052	)		(10	)		—		4,978
Total	$	507	$	19,040	$	(14,559	)	$	(10	)	$	—	$	4,978

			Period Activity
	Balances as of October 1, 2018		Charges (reductions)		Cash receipts (payments)			Foreign currency exchange rate changes		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