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Note 4 - Restructuring Charges and Acquisition Costs | 12 Months Ended
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Sep. 30, 2017
Notes to Financial Statements |
Restructuring and Related Activities Disclosure [Text Block] | ( 4 ) Restructuring Charges In 2014 we purchased substantially all of the assets associated with the PC strand business of American Spring Wire Corporation (“ASW Acquisition”). Subsequent to the ASW Acquisition, in 2014, we incurred employee separation costs for staffing reductions associated with the acquisition. In February 2015, we elected to consolidate our PC strand operations with the closure of the Newnan, Georgia facility that had been acquired through the ASW Acquisition, which was completed in March 2015. Following is a summary of the restructuring activities and associated costs that were incurred during 2017, 2016 and 2015:
|  |  |  |  |  |  |  |  | Severance and |  |  |  |  |  |  |  |  |  |  |  |
(In thousands) |  | Asset Impairment |  |  | Equipment |  |  | Other Employee Separation |  |  | Facility |  |  | Gain on Sale of Property |  |  |  |  |
|  | Charges |  |  | Relocation Costs |  |  | Costs |  |  | Closure Costs |  |  | and Equipment |  |  | Total |
2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Liability as of October 1, 2016 |  | $ | - |  |  | $ | 31 |  |  | $ | 239 |  |  | $ | - |  |  | $ | - |  |  | $ | 270 |
Restructuring charges |  |  | - |  |  |  | 164 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 164 |
Cash payments |  |  | - |  |  |  | (195 | ) |  |  | (239 | ) |  |  | - |  |  |  | - |  |  |  | (434 | )
Non-cash charges |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Liability as of September 30, 2017 |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Liability as of October 3, 2015 |  | $ | - |  |  | $ | - |  |  | $ | 735 |  |  | $ | - |  |  | $ | - |  |  | $ | 735 |
Restructuring charges (recoveries) |  |  | 20 |  |  |  | 186 |  |  |  | - |  |  |  | 89 |  |  |  | (180 | ) |  |  | 115 |
Cash payments |  |  | - |  |  |  | (155 | ) |  |  | (496 | ) |  |  | (89 | ) |  |  | - |  |  |  | (740 | )
Non-cash charges |  |  | (20 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 180 |  |  |  | 160 |
Liability as of October 1, 2016 |  | $ | - |  |  | $ | 31 |  |  | $ | 239 |  |  | $ | - |  |  | $ | - |  |  | $ | 270 |
2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Liability as of September 27, 2014 |  | $ | - |  |  | $ | - |  |  | $ | 1,208 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,208 |
Restructuring charges (recoveries) |  |  | 543 |  |  |  | 79 |  |  |  | 75 |  |  |  | 547 |  |  |  | (895 | ) |  |  | 349 |
Cash payments |  |  | - |  |  |  | (79 | ) |  |  | (548 | ) |  |  | (547 | ) |  |  | - |  |  |  | (1,174 | )
Non-cash charges |  |  | (543 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 895 |  |  |  | 352 |
Liability as of October 3, 2015 |  | $ | - |  |  | $ | - |  |  | $ | 735 |  |  | $ | - |  |  | $ | - |  |  | $ | 735 |
As of October 1, 2016, we recorded restructuring liabilities amounting to $0.3 million on our consolidated balance sheet, including $0.1 million in accounts payable and $0.2 million in accrued expenses. We do not currently expect to incur any additional restructuring charges during 2018 related to the consolidation of our PC strand operations.

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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/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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