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Restructuring and Other Charges
 3 Months Ended
Dec. 27, 2024
Restructuring and Related Activities [Abstract]  
Restructuring and Other Charges Restructuring and Other Charges
During fiscal 2023, the Company implemented restructuring and separation initiatives relating to the Separation Transaction which are expected to continue through fiscal 2025. Restructuring initiatives were also implemented during fiscal 2023 relating to our investment in PA Consulting, which is substantially completed. While restructuring activities for each of these programs are comprised mainly of employee termination costs, the separation activities and costs are primarily related to the engagement of outside services, dedicated internal personnel and other related costs dedicated to the Separation Transaction.
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 operating segment for the three months ended December 27, 2024 and December 29, 2023 (in thousands):
Three Months Ended
December 27, 2024December 29, 2023
Infrastructure & Advanced Facilities$14,976 $37,179 
PA Consulting(236)1,175 
Total$14,740 $38,354 
Amounts included in:
Operating profit (mainly SG&A) (1)
$14,740 $38,354 
$14,740 $38,354 

(1)The three months ended December 27, 2024 and December 29, 2023 included approximately $15.0 million and $37.1 million, respectively, in restructuring and other charges mainly relating to the Separation Transaction (primarily professional services and employee separation costs).
The activity in the Company’s accruals for Restructuring and other charges for the three months ended December 27, 2024 is as follows (in thousands):
Balance at September 27, 2024
$44,935 
Net Charges (Credits) 14,740 
Payments and other(42,742)
Balance at December 27, 2024$16,933 
The following table summarizes the Restructuring and other charges by major type of costs for the three months ended December 27, 2024 and December 29, 2023 (in thousands):
Three Months Ended
December 27, 2024December 29, 2023
Lease Abandonments and Impairments$— $49 
Terminations385 11,142 
Outside Services (1)
11,412 23,793 
Other (2)
2,943 3,370 
Total$14,740 $38,354 
(1) Amounts in the three months ended December 27, 2024 and December 29, 2023 are comprised of professional services relating to the Separation Transaction.
(2) Amounts in the three months ended December 27, 2024 and December 29, 2023 are comprised of charges relating to the Separation Transaction.
Cumulative amounts incurred to date for restructuring and other programs that were active as of December 27, 2024 by each major type of cost are as follows (in thousands):
Terminations$79,673 
Outside Services145,488 
Other (1)
(1,157)
Total$224,004 
(1)Cumulative amount includes a $35.2 million realized gain on interest rate swaps settled during the fourth quarter of fiscal 2024.