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Restructuring and Other Charges | 3 Months Ended
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Dec. 27, 2019
Restructuring and Related Activities [Abstract] |
Restructuring and Other Charges | Restructuring and Other Charges During fiscal 2019, the Company implemented certain restructuring and pre-separation initiatives associated with the sale of the ECR business, the acquisition of KeyW and other related cost reduction initiatives. The restructuring activities and related costs were comprised mainly of separation and lease abandonment programs, while the pre-separation activities and costs were mainly related to the engagement of consulting services and internal personnel and other related costs dedicated to the Company’s ECR-business separation. During the fourth fiscal quarter of 2017, the Company implemented certain restructuring and pre-integration initiatives associated with the impending acquisition of CH2M, which closed on December 15, 2017. The restructuring activities and related costs were comprised mainly of severance and lease abandonment programs, while the pre-integration activities and costs were mainly related to the engagement of consulting services and internal personnel and other related costs dedicated to the Company’s acquisition integration management efforts. Following the closing of the CH2M acquisition, these activities continued through the first quarter of fiscal 2020 and continue to be comprised mainly of severance, lease abandonment, IT related, consulting and other professional services as well as internal personnel costs. The activities of the above-mentioned programs are expected to be substantially completed before the end of fiscal 2020. Collectively, the above-mentioned restructuring activities are referred to as “Restructuring and other charges.” The following table summarizes the impacts of the Restructuring and other charges by LOB in connection with the CH2M and KeyW acquisitions and the ECR sale for the three months ended December 27, 2019 and December 28, 2018 (in thousands):
| Three Months Ended |  |  |  |  |  |
| December 27, 2019 |  | December 28, 2018 |  |  |  |
Critical Mission Solutions | $ | 4,291 |  |  | $ | 449 |  |  |  |  |
People & Places Solutions | 10,153 |  |  | 11,224 |  |  |  |  |
Corporate | 37,597 |  |  | 33,386 |  |  |  |  |
Continuing Operations (1) | 52,041 |  |  | 45,059 |  |  |  |  |
Energy, Chemicals and Resources (included in Discontinued Operations) | — |  |  | (5,658) |  |  |  |  |
Total | $ | 52,041 |  |  | $ | 39,401 |  |  |  |  |
(1) For the three months ended December 27, 2019 and December 28, 2018, amounts include $49.7 million and $47.2 million, respectively, in items impacting operating profit, along with items recorded in other income (expense), net, which are the loss on settlement of the CH2M portion of the U.S. pension plan of $2.4 million and the gain on the settlement of the CH2M retiree medical plans of $2.2 million, respectively. See Note 8- Segment Information. The activity in the Company’s accrual for the Restructuring and other charges including the program activities described above for the three months ended December 27, 2019 is as follows (in thousands):
Balance at September 27, 2019 | $ | 162,702 |
Transfer to lease right-of-use asset as a result of adoption of ASC 842 (1) | (116,797) |
Net Charges | 52,041 |
Payments and Usage | (55,276) |
Balance at December 27, 2019 | $ | 42,670 |
(1) In addition, there was $24.6 million in lease cease-use liabilities relating to the 2015 Restructuring Plan reclassified to the ROU asset as a result of the adoption of ASC 842, see Note 14- Leases. The 2015 Restructuring Plan is no longer active and therefore activity related to the plan is not included in the table. The following table summarizes the Restructuring and other charges by major type of costs in connection with the CH2M and KeyW acquisitions and the ECR sale for the three months ended December 27, 2019 (in thousands):
| Three Months Ended |  |  |  |  |  |
| December 27, 2019 |  | December 28, 2018 |  |  |  |
Lease Abandonments | $ | — |  |  | $ | 9,554 |  |  |  |  |
Involuntary Terminations | 13,153 |  |  | 2,348 |  |  |  |  |
Outside Services | 31,466 |  |  | 18,198 |  |  |  |  |
Other | 7,422 |  |  | 14,959 |  |  |  |  |
Total | $ | 52,041 |  |  | $ | 45,059 |  |  |  |  |
Cumulative amounts since 2017 incurred to date under our various restructuring and other activities described above by each major type of cost as of December 27, 2019 are as follows (in thousands):
Lease Abandonments | $ | 161,501 |
Involuntary Terminations | 88,831 |
Outside Services | 200,601 |
Other | 78,850 |
Total | $ | 529,783 |

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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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