RESTRUCTURING CHARGES

9 Months Ended

Jun. 30, 2021

Restructuring and Related Activities [Abstract]

NOTE 15 RESTRUCTURING CHARGES

During the second quarter of fiscal year 2021, we reorganized our IT operations and moved select IT functions to a managed service provider. Cost incurred as of June 30, 2021 in connection with the restructuring are primarily comprised of one-time severance benefits to employees who were involuntarily terminated. The termination date of some of the employees extend beyond June 30, 2021, and such employees are required to render service through their respective termination date in order to receive the one-time severance benefit. During the third quarter of fiscal year 2021, we commenced a voluntary separation program at our local office in Argentina for which we incurred one-time severance charges for employees who were voluntarily terminated.

Additionally, we continue to take measures to lower our cost structure based on activity levels. During the second and third quarter of fiscal year 2021, we incurred one-time moving related expenses due to the downsizing and relocation of our Houston assembly facility and storage yards. These charges are included in other restructuring expenses within the tables below.

The following table summarizes the Company's restructuring charges incurred during the three and nine months ended June 30, 2021, respectively:


	Three Months Ended June 30, 2021
(in thousands)	North America Solutions		International Solutions		Corporate		Total
Employee termination benefits	$	10	$	207	$	516	$	733
Other restructuring expenses	1,377		—		—		1,377
Total restructuring charges	$	1,387	207		$	516	$	2,110


	Nine Months Ended June 30, 2021
(in thousands)	North America Solutions		International Solutions		Corporate		Total
Employee termination benefits	$	28	$	207	$	680	$	915
Other restructuring expenses	2,941		—		—		2,941
Total restructuring charges	$	2,969	207		$	680	$	3,856

Beginning in the third quarter of fiscal year 2020, we implemented cost controls and began evaluating further measures to respond to the combination of weakened commodity prices, uncertainties related to the COVID-19 pandemic, and the resulting market volatility. We restructured our operations to accommodate scale during an industry downturn and to re-organize our operations to align to new marketing and management strategies. We commenced a number of restructuring efforts as a result of this evaluation, which included, among other things, a reduction in our capital allocation plans, changes to our organizational structure, and a reduction of staffing levels. Costs incurred as of June 30, 2020 in connection with the restructuring were primarily comprised of one-time severance benefits to employees who were voluntarily or involuntarily terminated, benefits related to forfeitures and costs related to modification of stock-based compensation awards.

The following table summarizes the Company's restructuring charges incurred during the three and nine months ended June 30, 2020:


	Three and Nine Months Ended June 30, 2020
(in thousands)	North America Solutions		Offshore Gulf of Mexico		International Solutions		Other		Corporate		Total
Employee termination benefits	$	10,273	$	1,440	$	2,308	$	328	$	4,629	$	18,978
Stock-based compensation benefit	(3,036)		(178)		(11)		(61)		(197)		(3,483)
Total restructuring charges	$	7,237	$	1,262	$	2,297	$	267	$	4,432	$	15,495

These expenses are recorded within restructuring charges on our Unaudited Condensed Consolidated Statements of Operations for the three and nine months ended June 30, 2021 and 2020