Restructurings

3 Months Ended

Dec. 28, 2012

10. RESTRUCTURINGS

The Company recorded restructuring charges of $1.9 million in fiscal year 2012, representing the full cost of a reduction in staffing action and consisting of direct and incremental costs related to severance and outplacement fees for terminated employees. The action was designed to further lower operating costs. The unpaid restructuring costs of $128,000 as of December 28, 2012 are expected to be paid through the second quarter of fiscal year 2013. The following is a summary of the costs related to the restructuring actions (in thousands):


Balance-September 28, 2012	$	328
Payments		(200	)

Balance-December 28, 2012	$	128

- 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.

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