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RESTRUCTURING (Tables)

6 Months Ended

Mar. 31, 2018

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 and six months ended March 31, 2018 and April 1, 2017:



	Three months ended																Six months ended
	March 31, 2018																March 31, 2018
(in thousands)	Beginning of period ⁽¹⁾				Expenses ⁽²⁾				Payments				End of period ⁽¹⁾				Beginning of period ⁽¹⁾				Expenses ⁽²⁾				Payments				End of period ⁽¹⁾
Accrued Severance and benefits	$	1,997			$	—			$	(1,700	)		$	297			$	2,892			$	(31	)		$	(2,564	)		$	297
Other exit costs	1,466				(160		)		(46		)		1,260				1,736				(159		)		(317		)		1,260
	$	3,463			$	(160	)		$	(1,746	)		$	1,557			$	4,628			$	(190	)		$	(2,881	)		$	1,557



	Three months ended																Six months ended
	April 1, 2017																April 1, 2017
(in thousands)	Beginning of period ⁽¹⁾				Expenses ⁽²⁾				Payments				End of period ⁽¹⁾				Beginning of period ⁽¹⁾				Expenses ⁽²⁾				Payments				End of period ⁽¹⁾
Accrued Severance and benefits	$	—			$	—			$	—			$	—			$	37			$	—			$	(37	)		$	—
Other exit costs	$	3,633			$	—			$	(1,575	)		$	2,058			$	6,525			$	—			$	(4,467	)		$	2,058
	$	3,633			$	—			$	(1,575	)		$	2,058			$	6,562			$	—			$	(4,504	)		$	2,058


(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.