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Summary Of Significant Accounting Policies (Policy) | 12 Months Ended
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Sep. 28, 2019
Accounting Policies [Abstract] |
Consolidation | Consolidation: The consolidated financial statements include the accounts of Moog Inc. and all of our U.S. and foreign subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.
Fiscal Year | Fiscal Year: Our fiscal year ends on the Saturday that is closest to September 30. The consolidated financial statements include 52 weeks for the years ended September 28, 2019, September 29, 2018 and September 30, 2017.
Operating Cycle | Operating Cycle: Consistent with industry practice, aerospace and defense related inventories, unbilled recoverable costs and profits on over-time contract receivables, customer advances, warranties and contract reserves include amounts relating to contracts having long production and procurement cycles, portions of which are not expected to be realized or settled within one yea r.
Foreign Currency Translation | Foreign Currency Translation: Assets and liabilities of subsidiaries that prepare financial statements in currencies other than the U.S. dollar are translated using rates of exchange as of the balance sheet date and the statements of earnings are translated at the average rates of exchange for each reporting period.
Use Of Estimates | Use of Estimates: The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates and assumptions.
Revenue Recognition | Revenue Recognition: We recognize revenue from contracts with customers using an over-time, cost-to-cost method of accounting or at the point in time that control transfers to the customer. For additional discussion on revenue recognition, s ee Note 2, Revenue from Contracts with Customers.
Shipping and Handling Costs | Shipping and Handling Costs: Shipping and handlin g costs are included in cost of sales.
Research and Development | Research and Development: Research and development costs are expensed as incurred and include salaries, benefits, consulting, material costs and depreciation.
Bid And Proposal Costs | Bid and Proposal Costs: Bid and proposal costs are expensed as incurred and classified as selling, general and administrative expenses.
Equity-Based Compensation | Equity-Based Compensation: Our equity-based compensation plans allow for various types of equity-based incentive awards. The types and mix of these incentive awards are evaluated on an on-going basis and may vary based on our overall strategy regarding compensation. Equity-based compensation expense is based on awards that are ultimately expected to vest over the requisite services periods and are based on the fair value of the award measured on the grant date. Vesting requirements vary for directors, officers and key employees. In general, awards granted to officers and key employees principally vest over three years, in equal annual installments for time-based awards and in three years cliff vest for performance-based awards. We have elected to account for forfeitures when the forfeiture of the underlying awards occur. Equity-based compensation expense is included in selling, general and administrative expenses.
Cash and Cash Equivalents | Cash and Cash Equivalents: All highly liquid investments with an original maturity of three months or less are considered cash equivalents.
Restricted Cash | Restricted Cash: Restricted cash principally represents funds held to satisfy supplemental retirement obligations.
Allowance For Doubtful Accounts | Allowance for Doubtful Accounts: The allowance for doubtful accounts is based on our assessment of the collectibility of customer accounts. The allowance is determined by considering factors such as historical experience, credit quality, age of the accounts receivable balances and current economic conditions that may affect a customer’s ability to pay.
Inventories | Inventories: Inventories are stated at the lower of cost or net realizable value with cost determined primarily on the first-in, first-out (FIFO) method of valuation.
Property, Plant And Equipment | Property, Plant and Equipment: Property, plant and equipment are stated at cost. Plant and equipment are depreciated principally using the straight-line method over the estimated useful lives of the assets, generally ranging from 15 to 40 years for buildings and improvements, 5 to 15 years for machinery and equipment and 3 to 7 years for computer equipment and software. Leasehold improvements are amortized on a straight-line basis over the term of the lease or the estimated useful life of the asset, whichever is shorter.
Goodwill | Goodwill: We test goodwill for impairment at the reporting unit level on an annual basis or more frequently if an event occurs or circumstances change that indicate that the fair value of a reporting unit is likely to be below its carrying amount. We also test goodwill for impairment when there is a change in reporting units. We may elect to perform a qualitative assessment that considers economic, industry and company-specific factors for all or selected reporting units. If, after completing this assessment, it is determined that it is more likely than not that the fair value of a reporting unit is less than its carrying value, we proceed to a quantitative test. We may also elect to perform a quantitative test instead of a qualitative assessment for any or all of our reporting units. Quantitative testing requires a comparison of the fair value of each reporting unit to its carrying value. We typically use the discounted cash flow method to estimate the fair value of our reporting units. The discounted cash flow method incorporates various assumptions, the most significant being projected revenue growth rates, operating margins and cash flows, the terminal growth rate and the weighted-average cost of capital. If the carrying value of the reporting unit exceeds its fair value, goodwill is considered impaired and any loss must be measured. To determine the amount of the impairment loss, the implied fair value of goodwill is determined by assigning a fair value to all of the reporting unit's assets and liabilities, including any unrecognized intangible assets, as if the reporting unit had been acquired in a business combination at fair value. If the carrying amount of the reporting unit goodwill exceeds the implied fair value of that goodwill, an impairment loss would be recognized in an amount equal to that excess. There were no impairment charges recorded in 2019, 2018 or 2017.
Acquired Intangible Assets | Acquired Intangible Assets: Acquired identifiable intangible assets are recorded at cost and are amortized over their estimated useful lives.
Impairment of Long-Lived Assets | Impairment of Long-Lived Assets: Long-lived assets, including acquired identifiable intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of those assets may not be recoverable. We use undiscounted cash flows to determine whether impairment exists and measure any impairment loss using discounted cash flows. In 2019, we recorded $4,464 of impairment charges for capitalized software costs that will not be placed in service. These charges are included as other expense in the consolidated statements of earnings. In 2018, we recorded $14,382 of impairment charges in our Industrial Systems segment. These charges relate to intangible assets and equipment that will no longer be used as a result of restructuring actions taken for the wind pitch control business we are exiting. These charges are included in restructuring in the consolidated statements of earnings. In 2017, we recorded $1,378 of impairment charges in our Space and Defense Controls segment. These charges relate to a write down of the value of equipment that no longer met production requirements and was held for sale. These charges are included as other expense in the consolidated statements of earnings.
Product Warranties | Product Warranties: In the ordinary course of business, we warrant our products against defect in design, materials and workmanship typically over periods ranging from twelve to sixty months. We determine warranty reserves needed by product line based on historical experience and current facts and circumstances.
Financial Instruments | Financial Instruments: Our financial instruments consist primarily of cash and cash equivalents, receivables, notes payable, accounts payable, long-term debt, interest rate swaps and foreign currency contracts. The carrying values for our financial instruments approximate fair value with the exception at times of long-term debt. We do not hold or issue financial instruments for trading purposes. We carry derivative instruments on the consolidated balance sheets at fair value, determined by reference to quoted market prices. The accounting for changes in the fair value of a derivative instrument depends on whether it has been designated and qualifies as part of a hedging relationship and, if so, the reason for holding it. Our use of derivative instruments is generally limited to cash flow hedges of certain interest rate risks and minimizing foreign currency exposure on foreign currency transactions, which are typically designated in hedging relationships, and intercompany balances, which are not designated as hedging instruments. Cash flows resulting from forward contracts are accounted for as hedges of identifiable transactions or events and classified in the same category as the cash flows from the items being hedged.
Reclassifications | Reclassifications: Certain prior year amounts have been reclassified to conform to current year's presentation, which management does not consider to be material. Refer to the following table for a summary of ASUs we adopted during 2019 and the related financial statement impact. The Statement of Earnings has been restated to reflect these changes
Recent Accounting Pronouncements | Recent Accounting Pronouncements: Recent Accounting Pronouncements Adopted
Standard |  | Description |  | Financial Statement Effect or Other Significant Matters
ASU no. 2014-09 Revenue from Contracts with Customers (And All Related ASUs) |  | The standard requires revenue recognition to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The standard also requires additional disclosures about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts. The provisions of the standard, as well as all subsequently issued clarifications to the standard, are effective for fiscal years beginning after December 15, 2017 and interim periods within those fiscal years. The standard can be adopted using either a full retrospective or modified retrospective approach. |  | We adopted this standard using the modified retrospective method, under which prior years' results are not restated, but supplemental information is provided in our disclosures to present 2019 results before effect of the standard. In addition, a cumulative adjustment was made to shareholders' equity at the beginning of 2019. Supplemental information is provided in our disclosures to present 2019 results before effect of the standard.
Date adopted: Q1 2019
ASU no. 2017-07 Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost |  | The standard amends existing guidance on the presentation of net periodic benefit cost in the income statement and what qualifies for capitalization on the balance sheet. The provisions of the standard are effective for fiscal years beginning after December 15, 2017 and interim periods within those fiscal years. Early adoption is permitted as of the beginning of an annual period. The amendment requires income statement presentation provisions to be applied retrospectively and capitalization in assets provisions to be applied prospectively. |  | We adopted this standard retrospectively for the presentation of the service cost component and the other components of net periodic pension cost and net periodic postretirement benefit cost in the Consolidated Statement of Earnings. Supplemental information is provided in our disclosures to present 2018 and 2017 results before effect of the standard.
Date adopted: Q1 2019
Recent Accounting Pronouncements Not Yet Adopted
Standard |  | Description |  | Financial Statement Effect or Other Significant Matters
ASU no. 2016-02 Leases (And All Related ASUs) |  | The standard requires most lease arrangements to be recognized in the balance sheet as lease assets and lease liabilities. The standard also requires additional disclosures about the leasing arrangements. The provisions of the standard are effective for fiscal years beginning after December 15, 2018 and interim periods within those years. Early adoption is permitted. |  | We plan to adopt the standard using the modified retrospective method without adjusting prior comparative periods. We expect to record a material right-of-use asset and lease liability on the Consolidated Balance Sheet. We have identified, and are in the process of implementing, changes to our financial statements and related disclosures, internal controls, financial policies and information technology systems. Upon adoption, we do not anticipate material changes to our Consolidated Statement of Earnings or Consolidated Statement of Cash Flows. Adoption of the standard will result in the recognition of right-of-use assets and lease liabilities for operating leases of approximately 2% of total assets.
Planned date of adoption: Q1 2020
ASU no. 2018-15 Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract |  | The standard amends ASC 350 to include in its scope implementation costs of a Cloud Computing Arrangement (CCA) that is a service contract and clarifies that a customer should apply ASC 350-40 to determine which implementation costs should be capitalized in a CCA that is considered a service contract. The ASU is effective for fiscal years beginning after December 15, 2019 and interim periods within those fiscal years. Early adoption is permitted. The amendments should be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. |  | We are currently evaluating the effect on our financial statements and related disclosures.
Planned date of adoption: Q1 2021
ASU no. 2016-13 Measurement of Credit Losses on Financial Instruments |  | The standard replaces the incurred loss model with the current expected credit loss (CECL) model to estimate credit losses for financial assets measured at amortized cost and certain off-balance sheet credit exposures. The CECL model requires a Company to estimate credit losses expected over the life of the financial assets based on historical experience, current conditions and reasonable and supportable forecasts. The provisions of the standard are effective for fiscal years beginning after December 15, 2019 and interim periods within those fiscal years. Early adoption is permitted. The amendment requires a modified retrospective approach by recording a cumulative-effect adjustment to retained earnings as of the beginning of the period of adoption. |  | We are currently evaluating the effect on our financial statements and related disclosures.
| Planned date of adoption: Q1 2021
We consider the applicability and impact of all ASUs. ASUs not listed above were assessed and determined to be either not applicable, or had or are expected to have minimal impact on our financial statements and related disclosures. In accordance with SEC Final Rule Release No. 33-10532, we have adopted Rule 3-04 of Regulation S-X during 2019 and have disclosed the amount of dividends per share for each class of shares for all periods presented. Refer to Note 15, Earnings per Share and Dividends. Impact of Recent Accounting Pronouncements Adopted On September 30, 2018, we adopted ASC 606: Revenue from Contracts with Customers and the related amendments (ASC 606), using the modified retrospective method, as described above. ASC 606 was applied to contracts that were not completed as of September 29, 2018. Prior periods have not been restated and continue to be reported under the accounting standard in effect for those periods. Previously, we recognized revenue under ASC 605: Revenue Recognition (ASC 605). The cumulative effect from the adoption of ASC 606 as of September 30, 2018 was as follows:
|  | September 29, 2018 |  | Adjustments due to adoption of ASC 606 |  | September 30, 2018
ASSETS |  |  |  |  |  |
Receivables |  | $ | 793,911 |  |  | $ | 89,121 |  |  | $ | 883,032 |
Inventories |  | 512,522 |  |  | (65,991 | ) |  | 446,531 |
Deferred income taxes |  | 17,328 |  |  | 134 |  |  | 17,462 |
LIABILITIES AND SHAREHOLDERS’ EQUITY |  |  |  |  |  |
Contract advances |  | $ | 151,687 |  |  | $ | 921 |  |  | $ | 152,608 |
Other accrued liabilities |  | 169,762 |  |  | 3,569 |  |  | 173,331 |
Deferred income taxes |  | 46,477 |  |  | 3,851 |  |  | 50,328 |
Retained earnings |  | 1,973,514 |  |  | 14,923 |  |  | 1,988,437 |
The following table represent the impact of the adoption of ASC 606 on the Consolidated Statement of Earnings for the fiscal year ended September 28, 2019:
|  | Under ASC 605 |  | Effect of ASC 606 |  | As Reported Under ASC 606
Net sales |  | $ | 2,877,068 |  |  | $ | 27,595 |  |  | $ | 2,904,663 |
Cost of sales |  | 2,073,519 |  |  | 15,312 |  |  | 2,088,831 |
Gross profit |  | 803,549 |  |  | 12,283 |  |  | 815,832 |
Earnings before income taxes |  | 221,475 |  |  | 12,283 |  |  | 233,758 |
Income taxes |  | 51,177 |  |  | 2,833 |  |  | 54,010 |
Net earnings |  | $ | 170,298 |  |  | $ | 9,450 |  |  | $ | 179,748 |
The following table represents the impact of the adoption of ASC 606 on the Consolidated Balance Sheet as of September 28, 2019:
|  | Under ASC 605 |  | Impact of Adoption |  | As Reported Under ASC 606
ASSETS |  |  |  |  |  |
Current assets |  |  |  |  |  |
Receivables |  | $ | 839,504 |  |  | $ | 117,783 |  |  | $ | 957,287 |
Inventories |  | 618,909 |  |  | (83,935 | ) |  | 534,974 |
Total current assets |  | 1,595,125 |  |  | 33,848 |  |  | 1,628,973 |
Deferred income taxes |  | 20,086 |  |  | (94 | ) |  | 19,992 |
Total assets |  | 3,080,483 |  |  | 33,754 |  |  | 3,114,237 |
LIABILITIES AND SHAREHOLDERS’ EQUITY |  |  |  |  |  |
Current liabilities |  |  |  |  |  |
Contract advances |  | $ | 137,307 |  |  | $ | (65 | ) |  | $ | 137,242 |
Other accrued liabilities |  | 183,075 |  |  | 5,650 |  |  | 188,725 |
Total current liabilities |  | 722,073 |  |  | 5,585 |  |  | 727,658 |
Deferred income taxes |  | 36,913 |  |  | 3,615 |  |  | 40,528 |
Total liabilities |  | 1,782,556 |  |  | 9,200 |  |  | 1,791,756 |
Shareholders’ equity |  |  |  |  |  |
Retained earnings |  | 2,108,955 |  |  | 24,373 |  |  | 2,133,328 |
Accumulated other comprehensive loss |  | (420,247 | ) |  | 181 |  |  | (420,066 | )
Total shareholders’ equity |  | 1,297,927 |  |  | 24,554 |  |  | 1,322,481 |
Total liabilities and shareholders’ equity |  | 3,080,483 |  |  | 33,754 |  |  | 3,114,237 |
The following tables represent the impact of the adoption of ASU 2017-07: Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost, on the Consolidated Statement of Earnings:
|  | Fiscal Year Ended
|  | As Reported, September 29, 2018 |  | Impact of Adoption |  | As Adjusted, September 29, 2018
Cost of sales |  | $ | 1,924,283 |  |  | $ | (1,104 | ) |  | $ | 1,923,179 |
Gross profit |  | 772,987 |  |  | 1,104 |  |  | 774,091 |
Research and development |  | 130,186 |  |  | (348 | ) |  | 129,838 |
Selling, general and administrative |  | 393,760 |  |  | (5,326 | ) |  | 388,434 |
Other |  | 172 |  |  | 6,778 |  |  | 6,950 |
|  | Fiscal Year Ended
|  | As Reported September 30, 2017 |  | Impact of Adoption |  | As Adjusted September 30, 2017
Cost of sales |  | $ | 1,766,002 |  |  | $ | (2,244 | ) |  | $ | 1,763,758 |
Gross profit |  | 731,522 |  |  | 2,244 |  |  | 733,766 |
Research and development |  | 144,647 |  |  | (490 | ) |  | 144,157 |
Selling, general and administrative |  | 356,141 |  |  | (9,860 | ) |  | 346,281 |
Other |  | 14,472 |  |  | 12,594 |  |  | 27,066 |
The following tables represent the impact of the adoption of ASU 2017-07 on operating profit and deductions from operating profit:
|  | Fiscal Year Ended
|  | As Reported, September 29, 2018 |  | Impact of Adoption |  | As Adjusted, September 29, 2018
Operating profit: |  |  |  |  |  |
Aircraft Controls |  | $ | 128,665 |  |  | $ | 1,107 |  |  | $ | 129,772 |
Space and Defense Controls |  | 66,875 |  |  | 740 |  |  | 67,615 |
Industrial Systems |  | 62,312 |  |  | 2,652 |  |  | 64,964 |
Total operating profit |  | $ | 257,852 |  |  | $ | 4,499 |  |  | $ | 262,351 |
Deductions from operating profit: |  |  |  |  |  |
Non-service pension expense |  | $ | — |  |  | $ | 6,778 |  |  | $ | 6,778 |
Corporate and other expenses, net |  | $ | 31,973 |  |  | $ | (2,279 | ) |  | $ | 29,694 |
|  | Fiscal Year Ended
|  | As Reported September 30, 2017 |  | Impact of Adoption |  | As Adjusted September 30, 2017
Operating profit: |  |  |  |  |  |
Aircraft Controls |  | $ | 114,016 |  |  | $ | 2,781 |  |  | $ | 116,797 |
Space and Defense Controls |  | 48,517 |  |  | 1,472 |  |  | 49,989 |
Industrial Systems |  | 87,619 |  |  | 4,442 |  |  | 92,061 |
Total operating profit |  | $ | 250,152 |  |  | $ | 8,695 |  |  | $ | 258,847 |
Deductions from operating profit: |  |  |  |  |  |
Non-service pension expense |  | $ | — |  |  | $ | 12,594 |  |  | $ | 12,594 |
Corporate and other expenses, net |  | $ | 29,308 |  |  | $ | (3,899 | ) |  | $ | 25,409 |

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