Restructuring

In 2016, we initiated further restructuring actions in conjunction with exiting a product line within Aircraft Controls in the U.S. and a facility in the U.K. We have also taken actions as a result of the business outlook in specific markets and locations in Components and Industrial Systems. Those actions have resulted in workforce reductions in Canada, Europe and the U.S. for Components and will result in workforce reductions primarily in Europe for Industrial Systems.

In 2015, we initiated additional restructuring plans as a result of ongoing reviews of our lines of business and operations. The restructuring actions taken resulted in workforce reductions, primarily in the U.S., Europe and Asia.

In 2014, we initiated restructuring plans in response to the business outlook. The restructuring actions taken resulted in workforce reductions, primarily in the U.S. and Europe.

The restructuring charge in 2016 consists of $9,117 for severance, $4,913 of non-cash charges for the impairment of long-lived assets in our Aircraft Controls segment and $1,363 for facility closure. The restructuring charge in 2015 principally relates to severance, but also includes $3,773 related to the termination of a sales and marketing contract and $472 for the impairment of long-lived assets in our Industrial Systems segment. Restructuring expense in 2014 principally relates to severance, but also includes $1,296 for the impairment of long-lived assets in our Components segment and $739 for the impairment of long-lived assets in our Industrial Systems segment.

Restructuring activity for severance and other costs by segment and reconciliation to consolidated amounts is as follows:



	Aircraft Controls			Space and Defense Controls			Industrial Systems			Components			Corporate		Total
Balance at September 28, 2013	$	36		$	4,376		$	2,717		$	—		$	—	$	7,129
Charged to expense - 2014 plan	5,440			5,438			739			1,296			—		12,913
Cash payments - 2013 plan	(35		)	(4,014		)	(2,452		)	—			—		(6,501		)
Non-cash charges - 2014 plan	—			—			(739		)	(1,296		)	—		(2,035		)
Foreign currency translation	(2		)	(36		)	(79		)	—			—		(117		)
Balance at September 27, 2014	5,439			5,764			186			—			—		11,389
Charged to expense - 2015 plan	2,955			6,324			5,150			1,020			—		15,449
Adjustments to provision	(407		)	(309		)	—			—			—		(716		)
Cash payments - 2013 plan	—			(490		)	—			—			—		(490		)
Cash payments - 2014 plan	(4,833		)	(3,822		)	(178		)	—			—		(8,833		)
Cash payments - 2015 plan	(80		)	(167		)	(679		)	(761		)	—		(1,687		)
Non-cash charges - 2015 plan	—			—			(472		)	—			—		(472		)
Foreign currency translation	(27		)	(63		)	(4		)	—			—		(94		)
Balance at October 3, 2015	3,047			7,237			4,003			259			—		14,546
Charged to expense - 2016 plan	7,317			—			4,824			1,525			1,727		15,393
Adjustments to provision	(275		)	(328		)	(243		)	(5		)	—		(851		)
Cash payments - 2014 plan	(72		)	(776		)	—			—			—		(848		)
Cash payments - 2015 plan	(2,342		)	(5,455		)	(3,088		)	(234		)	—		(11,119		)
Cash payments - 2016 plan	(1,244		)	—			(2,015		)	(1,176		)	—		(4,435		)
Non-cash charges - 2016 plan	(4,913		)	—			—			—			—		(4,913		)
Foreign currency translation	(44		)	(13		)	130			—			—		73
Balance at October 1, 2016	$	1,474		$	665		$	3,611		$	369		$	1,727	$	7,846

As of October 1, 2016, the restructuring accrual consists of $605 for the 2014 plan, $457 for the 2015 plan and $6,784 for the 2016 plan. Restructuring for all plans is expected to be paid by September 30, 2017, except portions classified as long-term liabilities based on payment arrangements.