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Restructuring | 12 Months Ended
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Sep. 30, 2011
Restructuring Costs [Abstract] |
Restructuring | RESTRUCTURING AND OTHER CHARGES Restructuring and other charges consists of the following (in thousands):
| Fiscal Years Ended
| September 30, 2011 |  | October 1, 2010 |  | October 2, 2009
Asset impairments | $ | — |  |  | $ | (1,040 | ) |  | $ | 5,616 |
Restructuring and other charges | 2,363 |  |  | — |  |  | 10,366 |
Restructuring and other charges (credits) | $ | 2,363 |  |  | $ | (1,040 | ) |  | $ | 15,982 |
2011 RESTRUCTURING CHARGES AND OTHER During the fiscal year ended September 30, 2011, the Company implemented a restructuring plan to reduce the repetitive functions associated with its acquisition of SiGe, and recorded a restructuring charge for severance costs of $2.4 million. The Company has made cash payments of $2.2 million related to this restructuring plan and anticipates total charges of up to $2.6 million to be completed during the first fiscal quarter of 2012. The Company began formulating the restructuring plan prior to the acquisition of SiGe. The restructuring costs were not considered and there are no other contingencies resulting from the restructuring that would have a material impact on the purchase accounting for SiGe. 2009 RESTRUCTURING CHARGES AND OTHER On January 22, 2009, the Company implemented a restructuring plan to realign its costs given current business conditions. The Company exited its mobile transceiver product area and reduced global headcount by approximately 150 employees which resulted in a reduction to annual operating expenditures. The Company recorded various charges associated with this action. In total, they recorded $16.0 million of restructuring and other charges and $3.5 million in inventory write-downs that were charged to cost of goods sold. The $16.0 million charge includes the following: $4.5 million related to severance and benefits, $5.6 million related to the impairment of certain long-lived assets which were written down to their salvage values, $2.1 million related to the exit of certain operating leases, $2.3 million related to the impairment of technology licenses and design software, and $1.5 million related to other charges. These charges total $16.0 million and are recorded in restructuring and other charges. In fiscal year ended October 1, 2010, the Company recorded a gain of $1.0 million on the sale of a capital asset previously impaired during the 2009 restructuring. The Company made cash payments related to the restructuring plan of $0.7 million during fiscal year 2011. Activity and liability balances related to the Company's restructuring actions are as follows (in thousands):
| Facility Closings |  | License and Software Write-offs and Other |  | Workforce Reductions |  | Asset Impairments |  | Total
Charged to costs and expenses | $ | 1,967 |  |  | $ | 3,892 |  |  | $ | 4,507 |  |  | $ | 5,616 |  |  | $ | 15,982 |
Other | 9 |  |  | (368 | ) |  | 161 |  |  | — |  |  | (198 | )
Non-cash items | — |  |  | (955 | ) |  | — |  |  | (5,616 | ) |  | (6,571 | )
Cash payments | (766 | ) |  | (983 | ) |  | (4,185 | ) |  | — |  |  | (5,934 | )
Restructuring balance, October 2, 2009 | 1,210 |  |  | 1,586 |  |  | 483 |  |  | — |  |  | 3,279 |
Other | 450 |  |  | 248 |  |  | (247 | ) |  | — |  |  | 451 |
Cash payments | (648 | ) |  | (657 | ) |  | (236 | ) |  | — |  |  | (1,541 | )
Restructuring balance, October 1, 2010 | 1,012 |  |  | 1,177 |  |  | — |  |  | — |  |  | 2,189 |
Charged to costs and expenses | — |  |  | — |  |  | 2,363 |  |  | — |  |  | 2,363 |
Other | — |  |  | — |  |  | 328 |  |  | — |  |  | 328 |
Cash payments | (193 | ) |  | (470 | ) |  | (2,189 | ) |  | — |  |  | (2,852 | )
Restructuring balance, September 30, 2011 | $ | 819 |  |  | $ | 707 |  |  | $ | 502 |  |  | $ | — |  |  | $ | 2,028 |

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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=6394695&loc=d3e140904-122747 Reference 2: 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 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 146 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 5: 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=6394695&loc=d3e140864-122747 + Details
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