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Restructuring and Other Charges | 6 Months Ended
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Mar. 31, 2017
Restructuring And Related Activities [Abstract] |
Restructuring and Other Charges | Restructuring and Other Charges During the second fiscal quarter of 2015, the Company began implementing a series of initiatives intended to improve operational efficiency, reduce costs, and better position itself to drive growth of the business in the future. We refer to these initiatives, in the aggregate, as the "2015 Restructuring". These activities evolved and developed over time as management identified and evaluated opportunities for changes in the Company’s operations (and related areas of potential cost savings), as economic conditions changed and as the realignment of the Company’s operations into its four global lines of business was implemented. Actions related to the 2015 Restructuring include involuntary terminations, the abandonment of certain leased offices, combining operational organizations, and the co-location of employees into other existing offices. We are not exiting any service types or client end-markets in connection with the 2015 Restructuring. The 2015 Restructuring was substantially completed as of the end of the second fiscal quarter of 2017, with future expenses not expected to exceed $15 million. The majority of the costs associated with the 2015 Restructuring are included in SG&A expense in the Consolidated Statements of Earnings. The following table summarizes the impact of the 2015 Restructuring on the Company's reportable segments for the three and six month periods ended March 31, 2017 and April 1, 2016 (in thousands):
| Three Months Ended |  |  | Six Months Ended |
| March 31, 2017 |  |  | April 1, 2016 |  |  | March 31, 2017 |  |  | April 1, 2016 |
Aerospace & Technology | $ | 834 |  |  | $ | 239 |  |  | $ | 1,004 |  |  | $ | 2,435 |
Buildings & Infrastructure |  | 8,315 |  |  |  | 601 |  |  |  | 16,223 |  |  |  | 15,567 |
Industrial |  | 6,964 |  |  |  | 2,316 |  |  |  | 9,488 |  |  |  | 19,893 |
Petroleum & Chemicals |  | 15,791 |  |  |  | 29,039 |  |  |  | 29,375 |  |  |  | 53,015 |
Corporate |  | 20,362 |  |  |  | 3,173 |  |  |  | 27,917 |  |  |  | 12,841 |
Total | $ | 52,266 |  |  | $ | 35,368 |  |  | $ | 84,007 |  |  | $ | 103,751 |
The activity in the Company’s accrual for the 2015 Restructuring for the three and six month periods ended March 31, 2017 is as follows (in thousands):
Balance at September 30, 2016 | $ | 152,174 |
Charges |  | 31,741 |
Payments |  | (44,166 | )
Balance at December 30, 2016 | $ | 139,749 |
Charges |  | 52,266 |
Payments |  | (37,008 | )
Balance at March 31, 2017 | $ | 155,007 |
The following table summarizes the 2015 Restructuring by major type of restructuring costs for the three and six month periods ended March 31, 2017 and April 1, 2016 (in thousands):
| Three Months Ended |  |  | Six Months Ended |
| March 31, 2017 |  |  | April 1, 2016 |  |  | March 31, 2017 |  |  | April 1, 2016 |
Lease Abandonments | $ | 27,992 |  |  | $ | 19,872 |  |  | $ | 44,601 |  |  | $ | 64,271 |
Involuntary Terminations |  | 18,554 |  |  |  | 15,410 |  |  |  | 29,886 |  |  |  | 38,289 |
Outside Services |  | 2,261 |  |  |  | 86 |  |  |  | 3,552 |  |  |  | 1,191 |
Other restructuring related |  | 3,459 |  |  |  | - |  |  |  | 5,968 |  |  |  | - |
Total | $ | 52,266 |  |  | $ | 35,368 |  |  | $ | 84,007 |  |  | $ | 103,751 |
Cumulative amounts incurred to date for the 2015 Restructuring by each major type of restructuring costs as of March 31, 2017 is as follows (in thousands):
| Cumulative Amount Incurred to Date |
Lease Abandonments | $ | 227,813 |
Involuntary Terminations |  | 170,798 |
Outside Services |  | 23,684 |
Other restructuring related |  | 6,811 |
Total | $ | 429,106 |
Also, during the second fiscal quarter of 2017, the Company entered into strategic business restructuring activities associated with realignment of its Europe, U.K. and Middle East regional operations. Pre-tax net charges of $22.6 million were recorded during the quarter associated mainly with net realizable value write-offs on contract accounts receivable of $16.5 million, with additional charges recorded for statutory redundancy and severance costs of $1.4 million and other liabilities of $4.7 million which are both expected to be paid or settled within the next 12 months. Further, management has determined that these business restructuring activities do not qualify for discontinued operations treatment in accordance with U.S. GAAP as the associated businesses were not material. Collectively, the 2015 Restructuring and the above mentioned business restructuring activities in the Europe, U.K. and Middle East region are referred to as “Restructuring and other charges”.

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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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
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