Restructuring Expenses

12 Months Ended

Sep. 30, 2014

Restructuring and Related Activities [Abstract]

During fiscal 2014 , we incurred net charges totaling $4.1 million consisting of $0.2 million in facilities charges and $3.9 million in severance charges due to the elimination of 88 positions primarily in the U.S. Cash payments for all the restructuring charges will be paid by the end of the second quarter of our fiscal 2015.

During fiscal 2013 , we incurred net charges totaling $2.5 million consisting of $1.6 million in facilities charges associated with vacating excess leased space in Minnesota, $1.1 million in severance charges due to the elimination of 52 positions primarily in the U.S., and a reversal of $0.2 million of previously recognized severance costs due to favorable adjustments. Cash payments for all the severance costs were paid during fiscal 2013. Cash payments for all the facilities charges were paid by the end of our fiscal 2014.

During fiscal 2012, we incurred $4.0 million in severance charges due to the elimination of 85 positions mainly within the product and technology organization of the Company. Cash payments for all the severance costs were paid by the end of our fiscal 2013.

The following tables summarize our restructuring accruals associated with the above actions. The current portion and non-current portion was recorded in other accrued current liabilities and other liabilities, respectively, within the accompanying consolidated balance sheets.



	Accrual at September 30, 2012			Expense Additions		Cash Payments			Expense Reversals			Accrual at September 30, 2013
	(In thousands)
Facilities charges	$	3,333		$	1,624	$	(3,225	)	$	—		$	1,732
Employee separation	2,471			1,095		(3,313		)	(253		)	—
	5,804			$	2,719	$	(6,538	)	$	(253	)	1,732
Less: current portion	(4,944		)									(1,732		)
Non-current	$	860										$	—



	Accrual at September 30, 2013			Expense Additions		Cash Payments			Expense Reversals		Accrual at September 30, 2014
	(In thousands)
Facilities charges	$	1,732		$	167	$	(1,807	)	$	—	$	92
Employee separation	—			3,963		(3,793		)	—		170
	1,732			$	4,130	$	(5,600	)	$	—	262
Less: current portion	(1,732		)								(262		)
Non-current	$	—									$	—

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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