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RESTRUCTURING (Tables)
3 Months Ended
Dec. 30, 2017
Restructuring and Related Activities [Abstract]  
Restructuring and Related Costs
The following table is a summary of activity related to these restructuring programs for the three months ended December 30, 2017 and December 31, 2016:
 
Three months ended
 
December 30, 2017
(in thousands)
Beginning of period (1)
 
Expenses (2)
 
Payments
 
End of period (1) 
Accrued Severance and benefits
$
2,892

 
$
(31
)
 
$
(864
)
 
$
1,997

Other exit costs
1,736

 
1

 
(271
)
 
1,466

 
$
4,628

 
$
(30
)
 
$
(1,135
)
 
$
3,463

 
Three months ended
 
December 31, 2016
(in thousands)
Beginning of period (1)
 
Expenses (2)
 
Payments
 
End of period (1) 
Accrued Severance and benefits
$
37

 
$

 
$
(37
)
 
$

Other exit costs
$
6,525

 
$

 
$
(2,892
)
 
$
3,633

 
$
6,562

 
$

 
$
(2,929
)
 
$
3,633

(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.