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Derivative Instruments and Hedging Activities (Tables) | 6 Months Ended
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Mar. 31, 2024
Derivative Instruments and Hedges, Assets [Abstract] |
Impact of Derivative Instruments on Earnings | The following table discloses the amount of (income) expense recognized in earnings on derivative instruments designated as qualifying hedging instruments:
|  |  |  | Three months ended March 31, |  |  | Six months ended March 31, |
Derivatives in: |  | Location |  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
Cross-currency interest rate swap agreement designated as fair value hedges |  | Selling, general and administrative expenses |  | $ | — |  |  | $ | 36 |  |  | $ | — |  |  | $ | 937 |
Cross-currency interest rate swap agreements designated as cash flow hedges |  | Selling, general and administrative expenses |  |  | (8,875 | ) |  |  | 7,584 |  |  |  | 9,024 |  |  |  | 44,869 |
|  |  |  | $ | (8,875 | ) |  | $ | 7,620 |  |  | $ | 9,024 |  |  | $ | 45,806 |
The following table discloses the amount of (gain) loss recognized in accumulated OCI on derivative instruments designated as qualifying hedging instruments:
|  |  |  | Three months ended March 31, |  |  | Six months ended March 31, |
Derivatives in: |  | Location |  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
Cross-currency interest rate swap agreement designated as fair value hedges |  | Selling, general and administrative expenses |  | $ | — |  |  | $ | 21 |  |  | $ | — |  |  | $ | 917 |
Cross-currency interest rate swap agreements designated as cash flow hedges |  | Selling, general and administrative expenses |  |  | (7,349 | ) |  |  | 2,075 |  |  |  | 11,161 |  |  |  | 33,767 |
|  |  |  | $ | (7,349 | ) |  | $ | 2,096 |  |  | $ | 11,161 |  |  | $ | 34,684 |
The following table discloses the amount of (gain) loss reclassified from accumulated OCI into earnings on derivative instruments designated as qualifying hedging instruments:
|  |  |  | Three months ended March 31, |  |  | Six months ended March 31, |
Derivatives in: |  | Location |  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
Cross-currency interest rate swap agreement designated as fair value hedges |  | Selling, general and administrative expenses |  | $ | — |  |  | $ | 36 |  |  | $ | — |  |  | $ | 937 |
Cross-currency interest rate swap agreements designated as cash flow hedges |  | Selling, general and administrative expenses |  |  | (8,875 | ) |  |  | 7,584 |  |  |  | 9,024 |  |  |  | 44,869 |
|  |  |  | $ | (8,875 | ) |  | $ | 7,620 |  |  | $ | 9,024 |  |  | $ | 45,806 |

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- Definition Tabular disclosure of the location and amount of derivative instruments and nonderivative instruments designated as hedging instruments reported before netting adjustments, and the amount of gain (loss) on derivative instruments and nonderivative instruments designated and qualified as hedging instruments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4E -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4E Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4C Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4A -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4A + Details
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