RESTRUCTURING (Notes)

12 Months Ended

Sep. 30, 2017

Restructuring and Related Activities [Abstract]

In fiscal 2016, the Company implemented a restructuring program to streamline its international operations and functions as well as to consolidate its organization structure to achieve our cost-reduction, productivity and efficiency initiatives.

In fiscal 2017, the Company implemented a restructuring program to reallocate resources with respect to the EA/APMR business unit. As part of this plan, $3.8 million of restructuring related costs, consisting of $3.3 million of severance and $0.5 million of other exit costs have been reflected in the Company’s consolidated financial statements as of and for fiscal 2017.

The following table is a summary of activity related to the Company’s restructuring and other charges for fiscal 2017, 2016, and 2015:



	Fiscal Year 2017 Activity
(in thousands)	Beginning of period ⁽¹⁾		Expenses ⁽²⁾		Payments			End of period ⁽¹⁾
Severance and benefits	$	37	$	3,273	$	(418	)	$	2,892
Other exit costs	6,525		38		(4,827		)	1,736
	6,562		3,311		(5,245		)	4,628



	Fiscal Year 2016 Activity
(in thousands)	Beginning of period ⁽¹⁾		Expenses ⁽²⁾		Payments			End of period ⁽¹⁾
Severance and benefits	$	1,538	$	661	$	(2,162	)	$	37
Other exit costs	—		7,983		(1,458		)	6,525
	1,538		8,644		(3,620		)	6,562



	Fiscal Year 2015 Activity
(in thousands)	Beginning of period ⁽¹⁾		Expenses⁽²⁾		Payments			End of period⁽¹⁾
Severance and benefits	$	—	$	1,850	$	(312	)	$	1,538


(1)	Included within accrued expenses and other current liabilities on the Consolidated Balance Sheets.


(2)	Provision for severance and benefits and other exit costs are included within selling, general and administrative expenses on the Consolidated Statements of Operations.