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Pension and Retirement Plans (Tables)
6 Months Ended
Mar. 31, 2017
Compensation and Retirement Disclosure [Abstract]  
Fair Value, Assets Measured on Recurring Basis [Table Text Block]
The fair value of the assets held by the U.K. pension plan by asset category are as follows:
 
Fair Values as of
 
March 31, 2017
 
September 30, 2016
 
Fair Value Measurements Using Inputs Considered as
 
Fair Value Measurements Using Inputs Considered as
Asset Category
Total
 
Level 1
 
Level 2
 
Level 3
 
Total
 
Level 1
 
Level 2
 
Level 3
 
(Amounts in thousands)
Cash on deposit
$
73

 
$
73

 
$

 
$

 
$
86

 
$
86

 
$

 
$

Pooled funds
7,445

 

 
7,445

 

 
7,543

 

 
7,543

 

Total plan assets
$
7,518

 
$
73

 
$
7,445

 
$

 
$
7,629

 
$
86

 
$
7,543

 
$

 
 

 
 

 
 

 
 

 
 
 
 
 
 
 
 
Schedule of Net Benefit Costs
The components of net periodic benefit costs related to the U.S. and international plans are as follows:
 
 
For the Three Months Ended March 31,
 
2017
 
2016
 
Foreign
 
U.S.
 
Total
 
Foreign
 
U.S.
 
Total
 
(Amounts in thousands)
Pension:
 
 
 
 
 
 
 
 
 
 
 
Service cost
$
10

 
$

 
$
10

 
$
9

 
$

 
$
9

Interest cost
93

 
11

 
104

 
146

 
11

 
157

Expected return on plan assets
(65
)
 

 
(65
)
 
(92
)
 

 
(92
)
Amortization of:
 

 
 

 
 

 
 

 
 

 
 

Prior service gain

 

 

 

 

 

Amortization of net gain (loss)
91

 
(1
)
 
90

 
44

 
(1
)
 
43

Net periodic benefit cost
$
129

 
$
10

 
$
139

 
$
107

 
$
10

 
$
117

 
 
 
 
 
 
 
 
 
 
 
 
Post Retirement:
 

 
 

 
 

 
 

 
 

 
 

Service cost
$

 
$
10

 
$
10

 
$

 
$
7

 
$
7

Interest cost

 
10

 
10

 

 
11

 
11

Amortization of net gain (loss)

 
4

 
4

 

 
(20
)
 
(20
)
Net periodic cost (benefit)
$

 
$
24

 
$
24

 
$

 
$
(2
)
 
$
(2
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For the Six Months Ended March 31,
 
2017
 
2016
 
Foreign
 
U.S.
 
Total
 
Foreign
 
U.S.
 
Total
 
(Amounts in thousands)
Pension:
 
 
 
 
 
 
 
 
 
 
 
Service cost
$
19

 
$

 
$
19

 
$
18

 
$

 
$
18

Interest cost
188

 
22

 
210

 
297

 
22

 
319

Expected return on plan assets
(131
)
 

 
(131
)
 
(190
)
 

 
(190
)
Amortization of:
 
 
 
 
 

 
 
 
 
 
 

Prior service gain

 

 

 

 

 

Amortization of net gain (loss)
182

 
(2
)
 
180

 
89

 
(2
)
 
87

Net periodic benefit cost
$
258

 
$
20

 
$
278

 
$
214

 
$
20

 
$
234

 
 
 
 
 
 
 
 
 
 
 
 
Post Retirement:
 

 
 

 
 

 
 

 
 

 
 

Service cost
$

 
$
19

 
$
19

 
$

 
$
14

 
$
14

Interest cost

 
22

 
22

 

 
21

 
21

Amortization of net gain (loss)

 
8

 
8

 

 
(40
)
 
(40
)
Net periodic cost (benefit)
$

 
$
49

 
$
49

 
$

 
$
(5
)
 
$
(5
)