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RESTRUCTURING AND OTHER RELATED CHARGES | 12 Months Ended
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Sep. 30, 2015
Restructuring and Related Activities [Abstract] |
RESTRUCTURING AND OTHER RELATED CHARGES | RESTRUCTURING AND OTHER RELATED CHARGES During 2014, Telephonics recognized $4,244 in restructuring costs in connection with the closure of its Swedish facility and restructuring of operations, a voluntary early retirement plan and a reduction in force aimed at improving efficiency by combining functions and responsibilities, resulting in the elimination of 80 positions. In January 2013, AMES undertook to close certain of its U.S. manufacturing facilities and consolidate affected operations primarily into its Camp Hill and Carlisle, PA locations. The actions, completed at the end of the 2015 first quarter, improved manufacturing and distribution efficiencies, allow for in-sourcing of certain production currently performed by third party suppliers, and improved material flow and absorption of fixed costs. Since January 2013, AMES incurred pre-tax restructuring and related exit costs approximating $7,941, comprised of cash charges of $4,016 and non-cash, asset-related charges of $3,925; the cash charges included $2,622 for one-time termination benefits and other personnel-related costs and $1,394 for facility exit costs. AMES had $19,964 of capital expenditures since January 2013. In 2014 and 2013, HBP recognized $1,892 and $7,739, respectively, of restructuring and other related exit costs. In 2014 and 2013, restructuring and other related charges primarily related to one-time termination benefits, facility costs, other personnel costs and asset impairment charges related to the AMES' plant consolidation initiative and, in 2013, CBP's consolidation of its Auburn, Washington facility into its Russia, Ohio facility. Over a three year period from 2012, HBP headcount was reduced by 206 as a result of these actions. During 2013, PPC Europe undertook to exit low margin businesses and eliminate approximately 80 positions, resulting in a restructuring cash charge of $4,773. These actions were essentially complete at September 30, 2013. During 2013, Telephonics recognized $750 of restructuring charges in connection with voluntary early retirement plan offerings and other costs related to changes in organizational structure and facilities; such charges were primarily personnel-related, reducing headcount by 185 employees since 2012. A summary of the restructuring and other related charges included in the line item “Restructuring and other related charges” in the Consolidated Statements of Operations recognized for 2013 and 2014 were as follows:
| Workforce Reduction |  | Facilities & Exit Costs |  | Other Related Costs |  | Non-cash Facility and Other |  | Total
Amounts incurred in the year ended: |  |  |  |  |  |  |  |  |
September 30, 2013 | $ | 5,649 |  |  | $ | 1,668 |  |  | $ | 1,629 |  |  | $ | 4,316 |  |  | $ | 13,262 |
September 30, 2014 | 5,382 |  |  | 548 |  |  | 206 |  |  | — |  |  | 6,136 |
In 2015, no restructuring and other related charges were incurred. The activity in the restructuring accrual recorded in Accrued liabilities consisted of the following:
| Workforce Reduction |  | Facilities & Exit Costs |  | Other Related Costs |  | Total
Accrued liability at September 30, 2013 | $ | 3,057 |  |  | $ | 393 |  |  | $ | 407 |  |  | $ | 3,857 |
Charges | 5,382 |  |  | 548 |  |  | 206 |  |  | 6,136 |
Payments | (3,211 | ) |  | (941 | ) |  | (613 | ) |  | (4,765 | )
Accrued liability at September 30, 2014 | $ | 5,228 |  |  | $ | — |  |  | $ | — |  |  | $ | 5,228 |
Payments | (4,747 | ) |  | — |  |  | — |  |  | (4,747 | )
Accrued liability at September 30, 2015 | $ | 481 |  |  | $ | — |  |  | $ | — |  |  | $ | 481 |

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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=27011515&loc=d3e140904-122747 Reference 2: 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=27011515&loc=d3e140864-122747 Reference 3: 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 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 + Details
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