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Restructuring and Other Charges | 12 Months Ended
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Sep. 30, 2019
Restructuring [Abstract] |
Restructuring and Other Charges | Restructuring and Other Charges Restructuring Charges (Credits) Restructuring and other charges, net includes restructuring charges (credits) and headquarters relocation charges. In 2019, we recorded restructuring and other charges of $51.1 million, of which $48.6 million is attributable to workforce realignment and facility closures (including $0.2 million related to prior facility restructuring actions) and $2.5 million is attributable to headquarters relocation charges. We made cash payments related to restructuring charges of $24.7 million ($23.6 million related to the 2019 restructuring and $1.1 million related to the 2016 restructuring). In January 2019, we relocated our worldwide headquarters to the Boston Seaport District. Our prior headquarters lease will not expire until November 2022, and we are seeking to sublease that space. As a result, we will bear overlapping rent obligations for those premises and, in 2019, we recorded restructuring charges of approximately $32.7 million, based on the net present value of remaining lease commitments net of estimated sublease income. Restructuring charges and estimated cash outflows could increase if we are unable to sublease our prior headquarters as we expect. Other costs associated with the move were recorded as incurred. In October 2018, we initiated a restructuring plan to realign our workforce to shift investment to support Industrial Internet of Things and Augmented Reality strategic high growth opportunities. As this was a realignment of resources rather than a cost-savings initiative, it did not result in significant cost savings. The restructuring plan was completed in the first quarter of 2019 and resulted in restructuring charges of $15.7 million for termination benefits associated with approximately 240 employees, substantially all of which has been paid. In 2018, we recorded restructuring credits of $1.0 million ($0.2 million related to the 2016 restructuring and $0.8 million related to the 2015 restructuring). We made cash payments related to restructuring charges of $2.8 million ($2.6 million related to the 2016 restructuring and $0.2 million related to the 2015 restructuring). At September 30, 2018, accrued restructuring totaled $2.4 million related to the 2016 restructuring. In 2017, we recorded restructuring charges of $7.9 million ($8.2 million of which related to the 2016 restructuring offset by $0.3 million related to the 2015 restructuring). We made cash payments related to restructuring charges of $37.1 million ($36.4 million of which related to the 2016 restructuring and $0.7 million related to the 2015 restructuring). The following table summarizes restructuring charges reserve activity for the three years ended September 30, 2019:
(in thousands) | Employee Severance and Related Benefits |  | Facility Closures and Other Costs |  | Consolidated Total
Balance, September 30, 2016 | $ | 35,177 |  |  | $ | 1,431 |  |  | $ | 36,608 |
Charges to operations | 2,373 |  |  | 5,569 |  |  | 7,942 |
Cash disbursements | (35,069 | ) |  | (2,005 | ) |  | (37,074 | )
Other non-cash charges | — |  |  | (704 | ) |  | (704 | )
Foreign currency impact | (745 | ) |  | 217 |  |  | (528 | )
Balance, September 30, 2017 | 1,736 |  |  | 4,508 |  |  | 6,244 |
Charges (credits) to operations | (509 | ) |  | (494 | ) |  | (1,003 | )
Cash disbursements | (1,247 | ) |  | (1,509 | ) |  | (2,756 | )
Foreign currency impact | 20 |  |  | (90 | ) |  | (70 | )
Balance, September 30, 2018 | — |  |  | 2,415 |  |  | 2,415 |
Charges (credits) to operations | 15,704 |  |  | 32,908 |  |  | 48,612 |
Cash disbursements | (15,402 | ) |  | (9,319 | ) |  | (24,721 | )
Other non-cash charges | — |  |  | 4,812 |  |  | 4,812 |
Foreign currency impact | (4 | ) |  | (28 | ) |  | (32 | )
Balance, September 30, 2019 | $ | 298 |  |  | $ | 30,788 |  |  | $ | 31,086 |
Of the accrual for facility closures and related costs, as of September 30, 2019, $11.9 million is included in accrued expenses and other current liabilities and $18.9 million is included in other liabilities in the Consolidated Balance Sheets. The accrual for employee severance and related benefits is included in accrued compensation and benefits in the Consolidated Balance Sheets. Of the accrual for facility closures and related costs, as of September 30, 2018, $1.5 million is included in accrued expenses and other current liabilities and $0.9 million is included in other liabilities in the Consolidated Balance Sheets. In determining the amount of the facilities accrual, we are required to estimate such factors as future vacancy rates, the time required to sublet properties and sublease rates. These estimates are reviewed quarterly based on known real estate market conditions and the credit-worthiness of subtenants and may result in revisions to established facility reserves. The accrual is based on the net present value of remaining lease commitments net of estimated sublease income. We had $30.8 million accrued as of September 30, 2019 related to excess facilities (compared to $2.4 million at September 30, 2018), representing discounted lease commitments with agreements expiring at various dates through 2023 of approximately $38.4 million, net of committed sublease income of $3.9 million and uncommitted, estimated sublease income of $3.7 million. Other - Headquarters Relocation Charges Headquarters relocation charges represent other expenses associated with exiting our prior Needham headquarters facility and relocating to our new worldwide headquarters in the Boston Seaport District. In 2019 and 2018 we recorded $1.9 million and $4.8 million, respectively, of accelerated depreciation expense related to shortening the estimated useful lives of leasehold improvements related to the Needham location. Headquarters relocation charges for 2019 also include $0.6 million of rental expense for the Needham facility that overlapped with rental expense for the new Seaport headquarters.

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- Definition Restructuring [Abstract] + References No definition available. + Details
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- 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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