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Restructuring and Other Costs, Net | 6 Months Ended
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Mar. 31, 2023
Restructuring and Related Activities [Abstract] |
Restructuring and Other Costs, Net | Note 10. 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 six months ended March 31, 2023 (dollars in thousands):
|  | Personnel |  |  | Facilities |  |  | Restructuring Subtotal |  |  | Other |  |  | Total |
Balance at September 30, 2022 |  | $ | 1,277 |  |  | $ | 1,600 |  |  | $ | 2,877 |  |  | $ | 2,277 |  |  | $ | 5,154 |
Restructuring and other costs, net |  |  | 6,420 |  |  |  | 343 |  |  |  | 6,763 |  |  |  | 3,140 |  |  |  | 9,903 |
Non-cash adjustments |  |  | — |  |  |  | (327 | ) |  |  | (327 | ) |  |  | — |  |  |  | (327 | )
Cash payments |  |  | (5,509 | ) |  |  | (299 | ) |  |  | (5,808 | ) |  |  | (3,790 | ) |  |  | (9,598 | )
Effect of foreign currency translation |  |  | (5 | ) |  |  | 11 |  |  |  | 6 |  |  |  | — |  |  |  | 6 |
Balance at March 31, 2023 |  | $ | 2,183 |  |  | $ | 1,328 |  |  | $ | 3,511 |  |  | $ | 1,627 |  |  | $ | 5,138 |
The following table sets forth restructuring and other costs, net recognized for the three and six months ended March 31, 2023 and 2022 (dollars in thousands):
|  | Three Months Ended March 31, |  |  | Six Months Ended March 31, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Personnel |  | $ | 3,371 |  |  | $ | 13 |  |  | $ | 6,420 |  |  | $ | 250 |
Facilities |  |  | 150 |  |  |  | 170 |  |  |  | 343 |  |  |  | 367 |
Restructuring subtotal |  |  | 3,521 |  |  |  | 183 |  |  |  | 6,763 |  |  |  | 617 |
Other |  |  | 2,193 |  |  |  | 291 |  |  |  | 3,140 |  |  |  | 4,772 |
Restructuring and other costs, net |  | $ | 5,714 |  |  | $ | 474 |  |  | $ | 9,903 |  |  | $ | 5,389 |
Fiscal Year 2023 For the three months ended March 31, 2023, we recorded restructuring and other costs, net of $5.7 million, which included a $3.4 million severance charge related to the elimination of personnel, a $0.2 million charge resulting from the closure of facilities that will no longer be utilized, and $2.2 million related to other one-time charges. For the six months ended March 31, 2023, we recorded restructuring and other costs, net of $9.9 million, which included a $6.4 million severance charge related to the elimination of personnel, a $0.3 million charge resulting from the closure of facilities that will no longer be utilized, and $3.1 million related to other one-time charges. Fiscal Year 2022 For the three months ended March 31, 2022, we recorded restructuring and other costs, net of $0.5 million, which included $0.3 million related to one-time charges and a $0.2 million charge resulting from the closure of facilities that will no longer be utilized. For the six months ended March 31, 2022, we recorded restructuring and other costs, net of $5.4 million, which included $4.0 million, net of $5.0 million in forfeitures, in stock-based compensation due to the resignation of our former CEO and the resulting modification of certain stock-based awards, a $0.3 million severance charge related to the elimination of personnel, and a $0.4 million charge resulting from the closure of facilities that will no longer be utilized.

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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 https://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 https://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 https://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 https://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 https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
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