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Valuation and Qualifying Accounts | 12 Months Ended
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Sep. 30, 2019
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract] |
Valuation and Qualifying Accounts | Schedule II SIFCO Industries, Inc. and Subsidiaries Valuation and Qualifying Accounts Years Ended September 30, 2019 and 2018 (Amounts in thousands)
| Balance at Beginning of Period |  | Additions (Reductions) Charged to Expense |  | Additions (Reductions) Charged to Other Accounts |  | Deductions |  |  | Balance at End of Period
Year Ended September 30, 2019 |  |  |  |  |  |  |  |  |  |
Deducted from asset accounts |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts | $ | 520 |  |  | 39 |  |  | — |  |  | 33 |  | (a) |  | $ | 592 |
Inventory obsolescence reserve¹ | 3,556 |  |  | 517 |  |  | (106 | ) |  | (632 | ) | (b) |  | $ | 3,335 |
Inventory LIFO reserve¹ | 8,371 |  |  | (75 | ) |  | — |  |  | — |  |  |  | $ | 8,296 |
Deferred tax valuation allowance | 8,400 |  |  | (1,817 | ) |  | 974 |  |  |  |  |  | $ | 7,557 |
Accrual for estimated liability |  |  |  |  |  |  |  |  |  |
Workers’ compensation reserve | 136 |  |  | 395 |  |  | — |  |  | (350 | ) | (c) |  | $ | 181 |
Year Ended September 30, 2018 |  |  |  |  |  |  |  |  |  |
Deducted from asset accounts |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts | $ | 330 |  |  | $ | 415 |  |  | $ | (39 | ) |  | $ | (186 | ) | (a) |  | $ | 520 |
Inventory obsolescence reserve | 3,859 |  |  | 177 |  |  | (30 | ) |  | (127 | ) | (b) |  | 3,879 |
Inventory LIFO reserve | 8,319 |  |  | 560 |  |  | — |  |  | — |  |  |  | 8,879 |
Deferred tax valuation allowance | 9,597 |  |  | (968 | ) |  | (229 | ) |  | — |  |  |  | 8,400 |
Accrual for estimated liability |  |  |  |  |  |  |  |  |  |
Workers’ compensation reserve | 237 |  |  | (132 | ) |  | — |  |  | 31 |  | (c) |  | 136 |
¹ Due to the adoption of Topic 606, there was impact to the opening balance for these accounts.
(a) | Accounts determined to be uncollectible, net of recoveries
(b) | Inventory sold or otherwise disposed
(c) | Payment of workers’ compensation claims

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- Definition The entire disclosure for valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690 + Details
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