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Restructuring and Other Costs, Net | 9 Months Ended
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Jun. 30, 2021
Restructuring And Related Activities [Abstract] |
Restructuring and Other Costs, Net | Note 11. Restructuring and Other Costs, Net Restructuring and other costs, net includes restructuring expenses as well as other charges that are unusual in nature, are the result of unplanned events, and arise outside of the ordinary course of our business. The following table sets forth accrual activity relating to restructuring reserves for the nine months ended June 30, 2021 (dollars in thousands):
|  | Personnel |  |  | Facilities |  |  | Restructuring Subtotal |  |  | Other |  |  | Total |
Balance at September 30, 2020 |  | $ | 764 |  |  | $ | 10 |  |  | $ | 774 |  |  | $ | 1,928 |  |  | $ | 2,702 |
Restructuring and other costs, net |  |  | 381 |  |  |  | 1,012 |  |  |  | 1,393 |  |  |  | 1,384 |  |  |  | 2,777 |
Non-cash adjustments |  |  | — |  |  |  | 2,749 |  |  |  | 2,749 |  |  |  | — |  |  |  | 2,749 |
Cash payments |  |  | (719 | ) |  |  | (852 | ) |  |  | (1,571 | ) |  |  | (1,985 | ) |  |  | (3,556 | )
Foreign exchange impact on ending balance |  |  | 6 |  |  |  | (45 | ) |  |  | (39 | ) |  |  | — |  |  |  | (39 | )
Balance at June 30, 2021 |  | $ | 432 |  |  | $ | 2,874 |  |  | $ | 3,306 |  |  | $ | 1,327 |  |  | $ | 4,633 |
The following table sets forth restructuring and other costs, net recognized for the three and nine months ended June 30, 2021 and 2020 (dollars in thousands):
|  | Three Months Ended June 30, |  |  | Nine Months Ended June 30, |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
Personnel |  | $ | — |  |  | $ | 2,452 |  |  | $ | 381 |  |  | $ | 3,133 |
Facilities |  |  | 447 |  |  |  | — |  |  |  | 1,012 |  |  |  | — |
Restructuring subtotal |  |  | 447 |  |  |  | 2,452 |  |  |  | 1,393 |  |  |  | 3,133 |
Other |  |  | 1,313 |  |  |  | 849 |  |  |  | 1,384 |  |  |  | 10,592 |
Restructuring and other costs, net |  | $ | 1,760 |  |  | $ | 3,301 |  |  | $ | 2,777 |  |  | $ | 13,725 |
Fiscal Year 2021 For the three months ended June 30, 2021, we recorded restructuring charges of $1.8 million, which resulted from a $0.4 million charge resulting from the closure of facilities that will no longer be utilized and $1.3 million related to other one-time charges. For the nine months ended June 30, 2021, we recorded restructuring charges of $2.8 million, which included a $0.4 million severance charge related to the elimination of personnel, $1.0 million charge resulting from the closure of facilities that will no longer be utilized, and $1.4 million related to other one-time charges. Fiscal Year 2020 For the three months ended June 30, 2020, we recorded restructuring charges of $3.3 million, which included a $2.5 million severance charge related to the elimination of personnel, and $0.8 million related to costs incurred to establish the Cerence business as a standalone public company. For the nine months ended June 30, 2020, we recorded restructuring charges of $13.7 million, which included a $3.1 million severance charge related to the elimination of personnel, and $10.6 million related to costs incurred to establish the Cerence business as a standalone public company.

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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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