RESTRUCTURING

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 ("Electronics Assembly/Hybrid") business unit.

The accrued cost as at March 31, 2018 of these restructuring programs is expected to be paid in fiscal 2018.

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.