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 June 30, 2018 of these restructuring programs is expected to be paid by fiscal 2019.

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.