RESTRUCTURING

On September 29, 2015, the Company implemented a plan to streamline its global operations and functions. As part of this plan, our workforce was reduced by 45 employees.

The following table reflects severance activity during the three and nine months ended July 2, 2016:



	Three months ended			Nine months ended
(in thousands)	July 2, 2016			July 2, 2016
Accrual for estimated severance and benefits, beginning of period ⁽¹⁾	$	166		$	1,538
Provision for severance and benefits ⁽²⁾	—			661
Payment of severance and benefits	(88		)	(2,121		)
Accrual for estimated severance and benefits, end of period ⁽¹⁾	$	78		$	78


(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.