RESTRUCTURING

Below is a summary of the restructuring charges and other activity within the restructuring accrual (in thousands):



	2015 Restructuring			2014 Restructuring			2013 Restructuring			2012 Restructuring
	Employee Termination Costs			Employee Termination Costs			Employee Termination Costs			Employee Termination Costs			Other			Total
Balance at September 30, 2012	$	—		$	—		$	—		$	13		108			$	121
Restructuring charge	—			—			350			—			—			350
Payments	—			—			—			—			(84		)	(84		)
Reversals	—			—			—			(13		)	(24		)	(37		)
Balance at September 30, 2013	—			—			350			—			—			350
Restructuring charge	—			152			—			—			—			152
Payments	—			(152		)	(279		)	—			—			(431		)
Reversals	—			—			(71		)	—			—			(71		)
Balance at September 30, 2014	—			—			—			—			—			—
Restructuring charge	518			—			—			—			—			518
Payments	(509		)	—			—			—			—			(509		)
Reversals	(9		)	—			—			—			—			(9		)
Balance at September 30, 2015	$	—		$	—		$	—		$	—		$	—		$	—

2015 Restructuring

On February 20, 2015, we announced a restructuring plan related to our Etherios operations in order to refocus the business on CRM and service cloud implementations. We recorded a restructuring charge of $0.3 million related to severance during the second quarter of fiscal 2015. We scaled the business to expected revenue levels resulting in an elimination of approximately 21 positions. The payments associated with these charges were completed during the fourth quarter of fiscal 2015.

On January 22, 2015, we announced the closure of our India location. The March closure resulted in the elimination of approximately 38 employees from engineering, sales and administration. We recorded a restructuring charge of $0.2 million related to severance during the second quarter of fiscal 2015. The payments associated with this charge were completed during the third quarter of fiscal 2015.

9. RESTRUCTURING (CONTINUED)

2014 Restructuring

On October 31, 2013, we announced our intention to restructure certain of our operations in India. The restructuring was primarily associated with cost reduction initiatives resulting in the elimination of approximately 40 engineering and sales positions in our work force. We recorded a restructuring charge of 0.2 million related to severance during the first quarter of fiscal 2014. The payments associated with these charges and all the actions associated with the restructuring were completed during the third quarter of fiscal 2014.

2013 Restructuring

On September 27, 2013, we announced our intention to restructure certain of our operations in the U.S. The restructuring was primarily associated with cost reduction initiatives and resulted in the elimination of 15 positions in our work force. We recorded a restructuring charge of 0.4 million for severance during the fourth quarter of fiscal 2013. The payments associated with these charges and all the actions associated with the restructuring were completed during the first quarter of fiscal 2014.

2012 Restructuring

On April 26, 2012, we announced our intention to restructure certain of our operations. We recorded a $1.0 million restructuring charge. The restructuring related primarily to changes being implemented to focus on a shift in our business to more aggressively sell end-to-end IoT solutions. As a result of this restructuring, we eliminated employment positions in our work force of 30 employees at a cost of $0.6 million for severance. We also incurred expenses from vacating facilities in Davis, California and Huntington Beach, California at a cost of approximately $0.4 million. The payments associated with these charges and all the actions associated with the restructuring were completed by the second quarter of fiscal 2013.