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Restructuring | 12 Months Ended
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Sep. 30, 2021
Restructuring and Related Activities [Abstract] |
RESTRUCTURING | RESTRUCTURING Q1 FY2021 Restructuring On October 7, 2020, our Board of Directors approved a reorganization of our IoT Products & Services business segment. The restructuring plan aligns the business segment's organization around product lines. Under this plan, we recorded a charge of $0.7 million for employee termination charges and eliminated 19 employment positions primarily in the U.S. during the three months ended December 31, 2020. In the second quarter of fiscal 2021 we recorded an additional $0.2 million related to this restructuring. In the third quarter of fiscal 2021 we recorded an additional $0.1 million related to this restructuring. The charges relating to this restructuring were fully paid during the fourth quarter of fiscal 2021. 2020 Restructuring In second quarter of fiscal 2020, we recorded and re-aligned our product management group within IoT Products & Services segment and eliminated two employment positions. We recorded $38 thousand for employee termination charges. This was fully paid during the second quarter of fiscal 2020. In the third quarter of fiscal 2020, we recorded $95 thousand of restructuring for employee termination charges primarily within our IoT Solutions segment. This resulted in the elimination of 22 employment positions. This restructuring was completed in the fourth quarter of fiscal 2020. Manufacturing Transition As announced in April 2018, we transferred the manufacturing functions of our Eden Prairie, Minnesota operations facility to existing contract manufacture suppliers. As a result, 53 employment positions in total were eliminated, resulting in restructuring charges amounting to approximately $0.5 million for employee costs during the third and fourth quarters of fiscal 2018 in our IoT Product and Services segment. The payments associated with these charges were completed in the first half of fiscal 2019. 2017 Restructuring In May 2017, we approved a restructuring plan primarily impacting our France location, which is now closed. We also eliminated certain employment positions in the U.S. The restructuring was the result of a decision to consolidate our France operations to our Europe, Middle East and Africa ("EMEA") headquarters in Munich. The total restructuring charges amounted to $2.5 million in fiscal 2017, which included $2.3 million of employee costs and $0.2 million of contract termination costs during the third quarter of fiscal 2017 in our IoT Product and Services segment. These actions resulted in an elimination of 10 employment positions in the U.S. and 8 employment positions in France. The payments associated with these charges were completed during the first half of fiscal 2019. 10. RESTRUCTURING (CONTINUED) Below is a summary of the restructuring charges and other activity within the restructuring accrual (in thousands):
| 2021 Restructuring |  | 2020 Restructuring |  | Manufacturing Transition |  | 2017 Restructuring |  |
| Employee Termination Costs |  | Employee Termination Costs |  | Employee Termination Costs |  | Employee Termination Costs |  | Other |  | Total
Balance at September 30, 2018 | $ | — |  |  | $ | — |  |  | $ | 147 |  |  | $ | 293 |  |  | $ | 13 |  |  | $ | 453 |
Restructuring charge | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Payments | — |  |  | — |  |  | (108) |  |  | (233) |  |  | (18) |  |  | (359) |
Reversals | — |  |  | — |  |  | (39) |  |  | (53) |  |  | 5 |  |  | (87) |
Foreign currency fluctuation | — |  |  | — |  |  | — |  |  | (7) |  |  | — |  |  | (7) |
Balance at September 30, 2019 | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Restructuring charge | — |  |  | 133 |  |  | — |  |  | — |  |  | — |  |  | 133 |
Payments | — |  |  | (117) |  |  | — |  |  | — |  |  | — |  |  | (117) |
Reversals | — |  |  | (16) |  |  | — |  |  | — |  |  | — |  |  | (16) |
Foreign currency fluctuation | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at September 30, 2020 | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Restructuring charge | 995 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 995 |
Payments | (935) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (935) |
Reversals | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Foreign currency fluctuation | (60) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (60) |
Balance at September 30, 2021 | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(e)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
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