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Accrued Liabilities | 3 Months Ended
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Dec. 31, 2022
Accrued Liabilities Current [Abstract] |
Accrued Liabilities | Note 16. Accrued liabilities
|  | December 31, 2022 |  |  | September 30, 2022 |
Salaries and other member benefits |  | $ | 68,830 |  |  | $ | 75,665 |
Product warranties and related liabilities(1) |  |  | 49,526 |  |  |  | 40,042 |
Interest payable |  |  | 4,807 |  |  |  | 13,481 |
Accrued retirement benefits |  |  | 2,869 |  |  |  | 2,779 |
Net current contract liabilities |  |  | 29,281 |  |  |  | 30,663 |
Current portion of restructuring charges |  |  | — |  |  |  | 1,083 |
Taxes, other than income |  |  | 17,892 |  |  |  | 21,159 |
Other |  |  | 18,178 |  |  |  | 21,411 |
|  | $ | 191,383 |  |  | $ | 206,283 |
(1) Product warranties and related liabilities includes estimates related to product liabilities expected to be fully recoverable from insurance. Product warranties and related liabilities Provisions of Woodward’s sales agreements include product warranties customary to these types of agreements. Accruals are established for specifically identified warranty issues and related liabilities for which 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 and related liabilities were as follows:
|  | Three-Months Ended December 31, |
|  | 2022 |  |  | 2021 |
Beginning of period |  | $ | 40,042 |  |  | $ | 17,481 |
Additions (reductions), net of recoveries |  |  | 17,010 |  |  |  | (762 | )
Reductions for settlement |  |  | (7,702 | ) |  |  | (3,479 | )
Foreign currency exchange rate changes |  |  | 176 |  |  |  | (37 | )
End of period |  | $ | 49,526 |  |  | $ | 13,203 |
Restructuring charges In fiscal year 2022, the Company determined to implement a streamlined Aerospace and Industrial organizational and leadership structure designed to enhance the sales experience for customers, simplify operations, and increase profitability through improved execution. In connection with leadership changes arising from such reorganization, we recorded $1,083 of restructuring charges as nonsegment expenses, which were paid as of December 31, 2022. In fiscal year 2021, the Company recorded aggregate restructuring charges totaling $5,008 as nonsegment expenses for two separate workforce management actions, one in our hydraulics systems business and one in our engine systems business. In fiscal year 2022, we experienced a challenging operating environment that included the ongoing impact of global supply chain and labor disruptions, along with high inflation, which resulted in changed business conditions compared to when we initially recorded the restructuring charges in fiscal year 2021. We are adapting to the changed business conditions by, among other initiatives, (i) developing and implementing plans to insource select machined components, (ii) redeploying talent and adding indirect resources to our factories to stabilize the production environment, and (iii) determining to retain employees that otherwise would have been impacted by the planned restructuring activities to support a stable workforce and effectively manage through attrition. As such, the previously remaining unpaid accrued restructuring charges, which amounted to $4,503, were no longer needed and were reversed in fiscal year 2022. The summary of activity in accrued restructuring charges are as follows:
|  |  |  |  | Period Activity |  |  |  |
|  | Balances as of September 30, 2022 |  |  | Charges |  |  | Payments |  |  | Non-cash activity |  |  | Balances as of December 31, 2022 |
Workforce management costs associated with: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Aerospace |  | $ | 139 |  |  | $ | — |  |  | $ | (139 | ) |  | $ | — |  |  | $ | — |
Industrial |  |  | 944 |  |  |  | — |  |  |  | (944 | ) |  |  | — |  |  |  | — |
Total |  | $ | 1,083 |  |  | $ | — |  |  | $ | (1,083 | ) |  | $ | — |  |  | $ | — |
|  |  |  |  | Period Activity |  |  |  |
|  | Balances as of September 30, 2021 |  |  | Charges |  |  | Payments |  |  | Non-cash activity |  |  | Balances as of December 31, 2021 |
Workforce management costs associated with: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Hydraulics Systems Realignment |  | $ | 3,758 |  |  | $ | — |  |  | $ | (505 | ) |  | $ | — |  |  | $ | 3,253 |
Engine Systems Realignment |  |  | 1,250 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,250 |
Total |  | $ | 5,008 |  |  | $ | — |  |  | $ | (505 | ) |  | $ | — |  |  | $ | 4,503 |

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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 https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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