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Pension and Retirement Plans (Tables)

9 Months Ended

Jun. 30, 2019

Retirement Benefits [Abstract]

Schedule of Net Benefit Costs

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

		Three Months Ended June 30,
		2019									2018
		U.K.			U.S.			Total			U.K.			U.S.			Total
		(Amounts in thousands)
Pension:
Interest cost		$	91		$	6		$	97		$	93		$	7		$	100
Expected return on plan assets			(76)			—			(76)			(77)			—			(77)
Amortization of:
Amortization of net gain (loss)			37			(1)			36			45			(1)			44
Net periodic benefit cost from continuing operations			52			5			57			61			6			67
Net periodic benefit cost from discontinued operations			—			—			—			52			—			52
Net periodic benefit cost		$	52		$	5		$	57		$	113		$	6		$	119
Post Retirement:
Service cost		$	—		$	14		$	14		$	—		$	10		$	10
Interest cost			—			9			9			—			12			12
Amortization of net loss			—			(4)			(4)			—			(4)			(4)
Net periodic cost		$	—		$	19		$	19		$	—		$	18		$	18

		Nine Months Ended June 30,
		2019									2018
		U.K.			U.S.			Total			U.K.			U.S.			Total
		(Amounts in thousands)
Pension:
Interest cost		$	274		$	18		$	292		$	280		$	20		$	300
Expected return on plan assets			(231)			—			(231)			(231)			—			(231)
Amortization of net gain (loss)			113			(3)			110			133			(1)			132
Net periodic benefit cost from continuing operations			156			15			171			182			19			201
Net periodic benefit cost from discontinued operations			—			—			—			158			—			158
Net periodic benefit cost		$	156		$	15		$	171		$	340		$	19		$	359
Post Retirement:
Service cost		$	—		$	31		$	31		$	—		$	32		$	32
Interest cost			—			35			35			—			35			35
Amortization of net loss			—			(13)			(13)			—			(14)			(14)
Net periodic cost		$	—		$	53		$	53		$	—		$	53		$	53

Schedule of fair value of assets by asset category

The fair value of the assets held by the U.K. pension plan by asset category are as follows:

		Fair Values as of
		June 30, 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		$	369		$	369		$	—		$	—		$	36		$	36		$	—		$	—
Pooled funds			8,204			8,204			—			—			8,234			8,234			—			—
Total plan assets		$	8,573		$	8,573		$	—		$	—		$	8,270		$	8,270		$	—		$	—

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- References

No definition available.

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- Definition

Tabular disclosure of the reconciliation of beginning and ending balances of the fair value of plan assets of pension plans and/or other employee benefit plans showing separately, if applicable, the effects during the period attributable to each of the following: actual return on plan assets, foreign currency exchange rate changes, contributions by the employer, contributions by plan participants, benefits paid, business combinations, divestitures, and settlements.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920

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- 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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)
-URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920

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