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Accrued Liabilities | 3 Months Ended
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Dec. 31, 2020
Accrued Liabilities Current [Abstract] |
Accrued Liabilities | Note 16. Accrued liabilities
|  | December 31, |  |  | September 30, |
|  | 2020 |  |  | 2020 |
Salaries and other member benefits |  | $ | 40,392 |  |  | $ | 50,850 |
Warranties |  |  | 21,079 |  |  |  | 18,972 |
Interest payable |  |  | 5,501 |  |  |  | 15,281 |
Accrued retirement benefits |  |  | 3,063 |  |  |  | 3,051 |
Restructuring charges |  |  | 1,596 |  |  |  | 3,395 |
Taxes, other than income |  |  | 26,432 |  |  |  | 13,925 |
Net current contract liabilities (Note 3) |  |  | 29,385 |  |  |  | 24,620 |
Other |  |  | 28,484 |  |  |  | 21,700 |
|  | $ | 155,932 |  |  | $ | 151,794 |
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 December 31, |
|  | 2020 |  |  | 2019 |
Warranties, beginning of period |  | $ | 18,972 |  |  | $ | 27,309 |
Expense, net of recoveries |  |  | 1,389 |  |  |  | (4,333 | )
Reductions for settlement of previous warranty liabilities |  |  | 392 |  |  |  | (4,277 | )
Foreign currency exchange rate changes |  |  | 326 |  |  |  | 228 |
Warranties, end of period |  | $ | 21,079 |  |  | $ | 18,927 |
Restructuring charges 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 $23,673 of restructuring charges related to employee severance and benefits costs as of September 30, 2020. All of the restructuring charges recorded during the fiscal year ended September 30, 2020 were recorded as nonsegment expenses. The summary of activity in accrued restructuring charges during the three-months ended December 31, 2020 and December 31, 2019 are as follows:
|  |  |  |  |  | Period Activity |  |  |  |  |
|  | Balances as of September 30, 2020 |  |  | Charges (reductions) |  |  | Cash receipts (payments) |  |  | Foreign currency exchange rate changes |  |  | Non-cash activity |  |  | Balances as of December 31, 2020 |
Workforce management costs associated with: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
COVID-19 pandemic |  | $ | 3,395 |  |  | $ | — |  |  | $ | (1,742 | ) |  | $ | 45 |  |  | $ | (102 | ) |  | $ | 1,596 |
Total |  | $ | 3,395 |  |  | $ | — |  |  | $ | (1,742 | ) |  | $ | 45 |  |  | $ | (102 | ) |  | $ | 1,596 |
|  |  |  |  |  | Period Activity |  |  |  |  |
|  | Balances as of September 30, 2019 |  |  | Charges (reductions) |  |  | Cash receipts (payments) |  |  | Foreign currency exchange rate changes |  |  | Non-cash activity |  |  | Balances as of December 31, 2019 |
Workforce management costs associated with: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Duarte plant relocation |  | $ | 440 |  |  | $ | — |  |  | $ | (228 | ) |  | $ | — |  |  | $ | — |  |  | $ | 212 |
Industrial turbomachinery business realignment |  |  | 67 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (24 | ) |  |  | 43 |
Total |  | $ | 507 |  |  | $ | — |  |  | $ | (228 | ) |  | $ | — |  |  | $ | (24 | ) |  | $ | 255 |

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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=120391452&loc=d3e13212-122682 + Details
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