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Business Realignment Expenses | 6 Months Ended
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Mar. 31, 2020
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 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. Business realignment expenses were as follows for the periods presented:
| Three Months Ended March 31, |  |  |  | Six Months Ended March 31, |  |
(in thousands) | 2020 |  | 2019 |  | 2020 |  | 2019
Employee severance and benefit costs: |  |  |  |  |  |  |
CAG | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Corporate & Other | — |  |  | — |  |  | — |  |  | 170 |
Total employee severance and benefit costs | — |  |  | — |  |  | — |  |  | 170 |
Occupancy and other costs: |  |  |  |  |  |  |
CAG | — |  |  | 5 |  |  | — |  |  | 51 |
Corporate & Other | — |  |  | — |  |  | — |  |  | 134 |
Total occupancy and other costs | — |  |  | 5 |  |  | — |  |  | 185 |
Total business realignment expenses | $ | — |  |  | $ | 5 |  |  | $ | — |  |  | $ | 355 |
The table below sets forth the significant components and activity in the liability for business realignment initiatives, on a segment and consolidated basis:
(in thousands) |  | Liability Balance at September 30, 2018 |  | Business Realignment Expenses |  | Cash Payments |  | Liability Balance at September 30, 2019 |  | Adoption of ASC 842 |  | Business Realignment Expenses |  | Cash Payments |  | Liability Balance at March 31, 2020
Employee severance and benefit costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CAG |  | $ | 89 |  |  | $ | 443 |  |  | $ | (118) |  |  | $ | 414 |  |  | $ | — |  |  | $ | — |  |  | $ | (414) |  |  | $ | — |
Corporate & Other |  | 21 |  |  | 1,537 |  |  | (1,320) |  |  | 238 |  |  | — |  |  | — |  |  | (238) |  |  | — |
Total employee severance and benefit costs |  | $ | 110 |  |  | $ | 1,980 |  |  | $ | (1,438) |  |  | $ | 652 |  |  | $ | — |  |  | $ | — |  |  | $ | (652) |  |  | $ | — |
Occupancy and other costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CAG |  | 459 |  |  | 51 |  |  | (341) |  |  | 169 |  |  | (169) |  |  | — |  |  | — |  |  | — |
Corporate & Other |  | 807 |  |  | 134 |  |  | (941) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total occupancy and other costs |  | $ | 1,266 |  |  | $ | 185 |  |  | $ | (1,282) |  |  | $ | 169 |  |  | $ | (169) |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total business realignment |  | $ | 1,376 |  |  | $ | 2,165 |  |  | $ | (2,720) |  |  | $ | 821 |  |  | $ | (169) |  |  | $ | — |  |  | $ | (652) |  |  | $ | — |

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- References No definition available. + Details
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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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