XML 25 R14.htm IDEA: XBRL DOCUMENT
v3.4.0.3

Note 7 - Restructuring | 6 Months Ended
--- | ---
Mar. 31, 2016
Notes to Financial Statements |
Restructuring and Related Activities Disclosure [Text Block] | 7. Restructuring During the second half of fiscal 2015, the Company’s management approved, committed to and initiated plans to restructure and further improve efficiencies by implementing cost reductions in line with the decreases in revenue. The Company renegotiated three office leases and relocated to smaller space, while also negotiating sub-leases for the original space. In addition, the Company executed a general work-force reduction and recognized costs for severance and termination benefits. In the three and six months ended March 31, 2016, the Company recorded an additional liability of $158 and $744 related to severance and termination benefits and lease terminations. A total of $194 and $780 was charged to restructuring expenses in the three and six months ended March 31, 2016. These restructuring charges and accruals require estimates and assumptions, including contractual rental commitments or lease buy-outs for vacated office space and related costs, and estimated sub-lease income. The Company’s sub-lease assumptions include the rates to be charged to a sub-tenant and the timing of the sub-lease arrangement. All of the vacated lease space is currently contractually occupied by a new sub-tenant for the remaining life of the lease. These estimates and assumptions will be monitored on a quarterly basis for changes in circumstances with the corresponding adjustments reflected in the consolidated statement of operations. The following table summarizes the restructuring activity for the six months ended March 31, 2016:
|  | As of |  |  | As of |
|  | March 31, 2016 |  |  | September 30, 2015 |
Facilities and related |  | $ | 279 |  |  | $ | 259 |
Employee related |  |  | 395 |  |  |  | - |
Other |  |  | 64 |  |  |  | 48 |
Total |  | $ | 738 |  |  | $ | 307 |
The components of the accrued restructuring liabilities is as follows:
|  | Employee Severenc e and Benefits |  |  | Facility Related and Other Costs |  |  | Total |
Balance at beginning of period, October 1, 2015 |  | $ | - |  |  | $ | 307 |  |  | $ | 307 |
Charges to operations |  |  | 586 |  |  |  | - |  |  |  | 586 |
Cash disbursements |  |  | - |  |  |  | (149 | ) |  |  | (149 | )
Changes in estimates |  |  | - |  |  |  | - |  |  |  | - |
Balance at end of period, December 31, 2015 |  | $ | 586 |  |  | $ | 158 |  |  | $ | 744 |
Charges to operations |  |  | - |  |  |  | 158 |  |  |  | 158 |
Cash disbursements |  |  | (110 | ) |  |  | (54 | ) |  |  | (164 | )
Changes in estimates |  |  | - |  |  |  | - |  |  |  | - |
Balance at end of period, March 31, 2016 |  | $ | 476 |  |  | $ | 262 |  |  | $ | 738 |
As of March 31, 2016, $528 was reflected in Accrued Liabilities and $210 in Other Long Term Liabilities in the Condensed Consolidated Balance Sheet. As of September 30, 2015, $114 was reflected in Accrued Liabilities and $193 in Other Long Term Liabilities in the Condensed Consolidated Balance Sheet.

X
- References No definition available. + Details
Name: | us-gaap_DisclosureTextBlockAbstract
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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
Name: | us-gaap_RestructuringAndRelatedActivitiesDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration