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Restructuring
3 Months Ended
Dec. 29, 2023
Restructuring Charges [Abstract]  
Restructuring Restructuring
Restructuring charges recorded in our unaudited interim condensed consolidated statements of operations represent costs associated with separate individual restructuring plans implemented in various fiscal periods. Costs arising from these actions, including fluctuations in related balances between fiscal periods, are based on the nature of activities under the various plans.
Fiscal 2023 Restructuring Events.    In September 2023, we initiated a restructuring plan with the purpose of focusing our resources on our highest strategic priorities. In continuation with this plan, we recorded expense of $7.4 million in the first quarter of fiscal 2024 in severance and other related benefits offered to approximately 70 impacted employees. Cash payment of the severance and other termination benefits is expected to be completed by the second half of fiscal 2024.
The table presented below summarizes the changes in our restructuring accruals (in thousands):
SeveranceLeased facility exit costs and other costs and adjustmentsTotal
Balance at September 30, 2022$5,781 $ $5,781 
Restructuring charges23,943 23,118 47,061 
Cash payments and adjustments(9,372)(16,225)(25,597)
Non-cash adjustment for leased facility exit costs— (6,893)(6,893)
Balance at September 29, 2023$20,352 $ $20,352 
Restructuring charges7,376 (1,285)6,091 
Cash payments and adjustments(9,625)1,285 (8,340)
Balance at December 29, 2023$18,103 $ $18,103 
The fiscal 2023 activities primarily related to our fiscal 2023 restructuring plans with the purpose of focusing our resources on our highest strategic priorities and to reduce our cost structure through improved utilization of our global infrastructure.
Accruals for restructuring charges/(credits) incurred for the restructuring plan described above are included within accrued liabilities in our unaudited interim condensed consolidated balance sheets, while restructuring charges are included within restructuring charges in our unaudited interim condensed consolidated statements of operations.