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Pension and Retirement Plans (Tables)

6 Months Ended

Mar. 31, 2019

Retirement Benefits [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, 2019																September 30, 2018
	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	$	467			$	467			$	—			$	—			$	36			$	36			$	—			$	—
Pooled funds	8,290				8,290				—				—				8,234				8,234				—				—
Total plan assets	$	8,757			$	8,757			$	—			$	—			$	8,270			$	8,270			$	—			$	—

Schedule of Net Benefit Costs

The components of net periodic benefit costs related to the U.S. and U.K. plans are as follows:

	For the Three Months Ended March 31,
	2019												2018
	U.K.				U.S.				Total				U.K.				U.S.				Total
	(Amounts in thousands)
Pension:
Interest cost	$	92			$	6			$	98			$	96			$	7			$	103
Expected return on plan assets	(78		)		—				(78		)		(79		)		—				(79		)
Amortization of:
Amortization of net gain (loss)	38				(1		)		37				46				(1		)		45
Net periodic benefit cost from continuing operations	52				5				57				63				6				69
Net periodic benefit cost from discontinued operations	—				—				—				53				—				53
Net periodic benefit cost	$	52			$	5			$	57			$	116			$	6			$	122
Post Retirement:
Service cost	$	—			$	9			$	9			$	—			$	10			$	10
Interest cost	—				13				13				—				12				12
Amortization of net loss	—				(5		)		(5		)		—				(4		)		(4		)
Net periodic cost	$	—			$	17			$	17			$	—			$	18			$	18
	For the Six Months Ended March 31,
	2019												2018
	U.K.				U.S.				Total				U.K.				U.S.				Total
	(Amounts in thousands)
Pension:
Interest cost	$	183			$	12			$	195			$	187			$	13			$	200
Expected return on plan assets	(155		)		—				(155		)		(154		)		—				(154		)
Amortization of net gain (loss)	76				(2		)		74				89				(1		)		88
Net periodic benefit cost from continuing operations	104				10				114				122				12				134
Net periodic benefit cost from discontinued operations	—				—				—				106				—				106
Net periodic benefit cost	$	104			$	10			$	114			$	228			$	12			$	240
Post Retirement:
Service cost	$	—			$	17			$	17			$	—			$	21			$	21
Interest cost	—				26				26				—				24				24
Amortization of net loss	—				(9		)		(9		)		—				(10		)		(10		)
Net periodic cost	$	—			$	34			$	34			$	—			$	35			$	35

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- References

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Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19190-110258

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258

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X

- Definition

Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)
-URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920

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