XML 105 R21.htm IDEA: XBRL DOCUMENT
v3.19.3.a.u2

Business Realignment Expenses | 12 Months Ended
--- | ---
Sep. 30, 2019
Restructuring and Related Activities [Abstract] |
Business Realignment Expenses | Business Realignment Expenses Business realignment expenses are associated with management changes, exiting certain businesses, or other cost saving actions, and include employee severance and benefit costs associated with terminations, occupancy costs associated the ceased use of facilities, and other related costs, such as impairments. Business realignment expenses are recorded as a component of Other operating expenses on the Consolidated Statements of Operations. For the year ended September 30, 2019, business realignment expenses were incurred related to: management changes associated with a strategic reorganization of the Company's go-to-market strategy for self-directed and fully-managed market place services, the conclusion of the Scrap contract, and other cost saving actions. For the year ended September 30, 2018, business realignment expenses were incurred related to: cost saving actions in the CAG segment and Corporate IT department. These actions were partially offset by an adjustment to reduce the liability associated with the ceased use of the Company's previous headquarters location in Washington D.C. that was initially recognized during the year ended September 30, 2017. For the year ended September 30, 2017, business realignment expenses were incurred related to: the ceased use of the Company's previous headquarters location in Washington D.C., the exit of the TruckCenter land-base, live action and retail business, cost saving actions in the CAG segment and IronDirect business, including a related onerous contract and impairment charges. The table below sets forth the significant components and activity in the liability for business realignment initiatives during the year ended September 30, 2019, on a segment and consolidated basis:
(in thousands) |  | Liability Balance at September 30, 2017 |  | Business Realignment Expenses |  | Cash Payments |  | Liability Balance at September 30, 2018 |  | Business Realignment Expenses |  | Cash Payments |  | Liability Balance at September 30, 2019
Employee severance and benefit costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CAG |  | $ | 793 |  |  | $ | 979 |  |  | $ | (1,683) |  |  | $ | 89 |  |  | $ | 443 |  |  | $ | (118) |  |  | $ | 414 |
Corporate & Other |  | 399 |  |  | 472 |  |  | (850) |  |  | 21 |  |  | 1,537 |  |  | (1,320) |  |  | 238 |
Total employee severance and benefit costs |  | $ | 1,192 |  |  | $ | 1,451 |  |  | $ | (2,533) |  |  | $ | 110 |  |  | $ | 1,980 |  |  | $ | (1,438) |  |  | $ | 652 |
Occupancy and other costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |
CAG |  | — |  |  | 739 |  |  | (280) |  |  | 459 |  |  | 51 |  |  | (341) |  |  | 169 |
Corporate & Other |  | 1,988 |  |  | (248) |  |  | (933) |  |  | 807 |  |  | 134 |  |  | (941) |  |  | — |
Total occupancy and other costs |  | $ | 1,988 |  |  | $ | 491 |  |  | $ | (1,213) |  |  | $ | 1,266 |  |  | $ | 185 |  |  | $ | (1,282) |  |  | $ | 169 |
Total business realignment |  | $ | 3,180 |  |  | $ | 1,942 |  |  | $ | (3,746) |  |  | $ | 1,376 |  |  | $ | 2,165 |  |  | $ | (2,720) |  |  | $ | 821 |
The Company expects that the majority of the remaining liability balance at September 30, 2019 will be paid during fiscal 2020.

X
- References No definition available. + Details
Name: | us-gaap_RestructuringAndRelatedActivitiesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
Name: | us-gaap_RestructuringAndRelatedActivitiesDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration