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RESTRUCTURING (Tables)
3 Months Ended
Dec. 31, 2016
Restructuring and Related Activities [Abstract]  
Restructuring and Related Costs
The following table is a summary of activity related to the Company’s restructuring and other charges for the three months ended December 31, 2016 and January 2, 2016:
 
Three months ended
 
December 31, 2016
(in thousands)
Beginning of period (1)
 
Expenses (2)
 
Payments
 
End of period (1) 
Severance and benefits
$
37

 
$

 
$
(37
)
 
$

Other exit costs
6,525

 

 
(2,892
)
 
3,633

 
6,562

 

 
(2,929
)
 
3,633

 
Three months ended
 
January 2, 2016
(in thousands)
Beginning of period (1)
 
Expenses (2)
 
Payments
 
End of period (1) 
Severance and benefits
$
1,538

 
$
615

 
$
(1,488
)
 
$
665

(1)
Included within accrued expenses and other current liabilities on the Consolidated Condensed Balance Sheets.
(2)
Provision for severance and benefits and other exit costs are included within selling, general and administrative expenses on the Consolidated Condensed Statements of Operations.