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RESTRUCTURING (Tables)

9 Months Ended

Jun. 30, 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 nine months ended June 30, 2018 and July 1, 2017:



	Three months ended																Nine months ended
	June 30, 2018																June 30, 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	$	297			$	(12	)		$	(109	)		$	176			$	2,892			$	(43	)		$	(2,673	)		$	176
Other exit costs	1,260				(54		)		—				1,206				1,736				(213		)		(317		)		1,206
	$	1,557			$	(66	)		$	(109	)		$	1,382			$	4,628			$	(256	)		$	(2,990	)		$	1,382



	Three months ended																Nine months ended
	July 1, 2017																July 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	$	—			$	2,307			$	—			$	2,307			$	37			$	2,307			$	(37	)		$	2,307
Other exit costs	2,058				37				(199		)		1,896				6,525				37				(4,666		)		1,896
	$	2,058			$	2,344			$	(199	)		$	4,203			$	6,562			$	2,344			$	(4,703	)		$	4,203


(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.