Restructuring

In 2018, we initiated restructuring actions in conjunction with exiting the wind pitch control business within our Industrial Systems segment. These actions will result in workforce reductions, principally in Germany and China. Charges taken consist of $7,329 of non-cash inventory reserves, $14,482 of non-cash charges, primarily for the impairment of long-lived assets, $7,439 for severance and $2,137 for other costs.

Restructuring activity for severance and other costs is as follows:



	Aircraft Controls			Industrial Systems			Corporate			Total
Balance at September 30, 2017	$	130		$	—		$	1,038		$	1,168
Charged to expense - 2018 plan	—			31,387			—			31,387
Cash payments - 2016 plan	(130		)	—			(298		)	(428		)
Non-cash charges - 2018 plan	—			(21,811		)	—			(21,811		)
Balance at March 31, 2018	$	—		$	9,576		$	740		$	10,316

As of March 31, 2018, the restructuring accrual consists of $740 for the 2016 plan and $9,576 for the 2018 plan. Restructuring for all plans is expected to be paid by December 29, 2018, except portions classified as long-term liabilities based on payment arrangements.