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Restructuring and Divestiture Charges | 9 Months Ended
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Jun. 25, 2016
Restructuring and Related Activities [Abstract] |
Restructuring and Divestiture Charges | Restructuring and Divestiture Charges The Company evaluates its operations for opportunities to improve operational effectiveness and efficiency, including facility and operations consolidation, and to better align expenses with revenues. In addition, the Company continually assesses its management structure. As a result of these assessments, the Company has undertaken various restructuring actions, which are described below. The following table displays charges related to these actions recorded in the fiscal 2016 year to date period (9 months ended June 25, 2016) and fiscal 2015 (the year ended September 26, 2015) and a rollforward of the accrued balances from September 26, 2015 to June 25, 2016:
|  | Fiscal 2016 Actions |  | Fiscal 2015 Actions |  | Fiscal 2014 Actions |  | Other Operating Cost Reductions |  | Total
Restructuring and Divestiture Charges |  |  |  |  |  |  |  |  |  |
Fiscal 2015 charges: |  |  |  |  |  |  |  |  |  |
Workforce reductions |  | $ | — |  |  | $ | 10.0 |  |  | $ | 6.0 |  |  | $ | 0.3 |  |  | $ | 16.3 |
Facility closure costs |  | — |  |  | — |  |  | 2.0 |  |  | 0.6 |  |  | 2.6 |
Fiscal 2015 restructuring charges |  | $ | — |  |  | $ | 10.0 |  |  | $ | 8.0 |  |  | $ | 0.9 |  |  | $ | 18.9 |
Divestiture net charges |  |  |  |  |  |  |  |  |  | 9.6 |
Fiscal 2015 restructuring and divestiture charges |  |  |  |  |  |  |  |  |  | $ | 28.5 |
Fiscal 2016 charges: |  |  |  |  |  |  |  |  |  |
Workforce reductions |  | $ | 7.5 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 7.5 |
Fiscal 2016 restructuring charges |  | $ | 7.5 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 7.5 |
|  | Fiscal 2016 Actions |  | Fiscal 2015 Actions |  | Fiscal 2014 Actions |  | Other Operating Cost Reductions |  | Total
Rollforward of Accrued Restructuring |  |  |  |  |  |  |  |  |  |
Balance as of September 26, 2015 |  | $ | — |  |  | $ | 3.1 |  |  | $ | 2.5 |  |  | $ | 0.1 |  |  | $ | 5.7 |
Fiscal 2016 restructuring charges |  | 7.5 |  |  | — |  |  | — |  |  | — |  |  | 7.5 |
Severance payments |  | (3.3 | ) |  | (2.6 | ) |  | (1.4 | ) |  | (0.1 | ) |  | (7.4 | )
Other payments |  | — |  |  | — |  |  | (0.4 | ) |  | — |  |  | (0.4 | )
Balance as of June 25, 2016 |  | $ | 4.2 |  |  | $ | 0.5 |  |  | $ | 0.7 |  |  | $ | — |  |  | $ | 5.4 |
Fiscal 2016 Actions During the third quarter of fiscal 2015, the Company decided to close its Bedford, Massachusetts facility where it manufactures its Skeletal Health products and provides certain support manufacturing services for its Breast Health segment. The manufacturing of the Skeletal Health products will be outsourced to a third-party, and the Breast Health manufacturing services will be moved to the Company's Danbury, Connecticut and Marlborough, Massachusetts facilities. In addition, research and development, sales and services support and administrative functions will be moved to both Marlborough and Danbury. The transition is expected to be completed by the end of calendar 2016. In connection with this plan, certain employees, primarily in manufacturing, will be terminated. The employees were notified of termination and related benefits in the first quarter of fiscal 2016, and the Company is recording these charges pursuant to ASC 420 Exit or Disposal Cost Obligations (ASC 420). Employees are required to remain employed during this transition period and charges are being recorded ratably over the required service period. The Company recorded $0.5 million and $1.4 million in severance and benefits charges in the three and nine months ended June 25, 2016, respectively, related to this plan. The Company estimates the total severance and benefits charges will be approximately $1.7 million. During the first quarter of fiscal 2016, the Company began implementing a second plan to consolidate and improve operational efficiency of its international sales and marketing and field services operations and certain support functions. As a result, the Company identified and terminated certain employees in the first, second and third quarters of fiscal 2016. Severance and benefit charges under this action were recorded pursuant to ASC 712, Compensation-Nonretirement Postemployment Benefits (ASC 712), and ASC 420 depending on the circumstances. The Company recorded severance and benefit charges of $1.0 million and $6.1 million in the three and nine months ended June 25, 2016, respectively, related to this plan. The Company is continuing to assess its organizational structure and finalize its plans and additional severance charges are expected in fiscal 2016. Fiscal 2015 Actions During each quarter of fiscal 2015, the Company continued to make executive management changes resulting in the termination of certain executives and employees on a worldwide basis. In addition, the Company continued to consolidate and close certain international offices to improve operational efficiency and reduce costs. Severance and benefit charges under these actions were recorded pursuant to ASC 420 and ASC 712 depending on the circumstances, and the Company recorded severance and benefit charges of $10.0 million in fiscal 2015, including $4.1 million of stock-based compensation. During the three and nine months ended June 27, 2015, the Company recorded $0.7 million and $3.7 million, respectively, for severance and benefits charges. Included in the charge is $0.7 million of stock-based compensation in the nine month period. No additional charges will be recorded under these actions. In connection with its review of operations, the Company decided to shut-down its manufacturing operation in China, which manufactured mammography systems for the Chinese market. As a result, the Company terminated manufacturing and research and development personnel located in China. The severance charges related to this action were insignificant. Fiscal 2014 Actions In each quarter of fiscal 2014, the Company made executive management changes, including in the first fiscal quarter appointing Stephen P. MacMillan as President, Chief Executive Officer and a director of the Company, and implemented a number of cost reduction initiatives resulting in the termination of certain executives and employees on a worldwide basis. In addition, in the fourth quarter of fiscal 2014, the Company decided to consolidate and close certain international offices. Severance and benefit charges under these actions were recorded pursuant to ASC 420 and ASC 712 depending on the circumstances. For those employees who continued to be employed beyond the minimum retention period, charges were recorded ratably over the estimated period of the affected employees. During fiscal 2015, in connection with these actions, the Company recorded $6.0 million for severance and benefits costs and $2.0 million for facility closure costs related to this action. The facility closure costs primarily related to lease obligation charges for three office locations where the Company had met the cease-use date criteria. The Company recorded $0.2 million and $6.1 million for severance and benefit charges in the three and nine months ended June 27, 2015, respectively, and $1.4 million and $1.6 million for facility closure costs in the three and nine months ended June 27, 2015, respectively. This action was completed in fiscal 2015. Divestitures In the fourth quarter of fiscal 2014, the Company completed the sale of its MRI breast coils product line and recorded a loss on disposal of $5.3 million. The Company also provided certain transition services through April 2015, including the manufacturing and sale of inventory to the buyer. Since all operations had ceased during the third quarter of fiscal 2015, the Company concluded that this subsidiary had been substantially liquidated and recorded a $9.6 million charge in the third quarter of fiscal 2015 to write off the cumulative translation adjustment related to the subsidiary.

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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 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 + Details
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