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RESTRUCTURING (Tables)
 6 Months Ended
Apr. 02, 2016
Restructuring and Related Activities [Abstract]  
Restructuring and Related Costs
The following table reflects severance activity during the three and six months ended April 2, 2016:
 
 
Three months ended
 
Six months ended
(in thousands)
 
April 2, 2016
 
April 2, 2016
Accrual for estimated severance and benefits, beginning of period (1)
 
$
665

 
$
1,538

Provision for severance and benefits (2)
 
46

 
661

Payment of severance and benefits
 
(545
)
 
(2,033
)
Accrual for estimated severance and benefits, end of period (1)
 
$
166

 
$
166

(1)
Included within accrued expenses and other current liabilities on the Consolidated Balance Sheets.
(2)
Provision for severance and benefits is the total amount expected to be incurred and is included within selling, general and administrative expenses on the Consolidated Statements of Operations.