Restructuring and Other Charges, net

3 Months Ended

Dec. 31, 2013

Restructuring and Related Activities [Abstract]

Restructuring and other charges, net include restructuring expenses together with other expenses that are unusual in nature and are the result of unplanned events, and arise outside of the ordinary course of continuing operations. Restructuring expenses consist of employee severance costs and may also include charges for duplicate facilities and other contract termination costs. Other amounts may include gains or losses on non-controlling strategic equity interests, and gains or losses on sales of non-strategic assets or product lines. The following table sets forth accrual activity relating to our restructuring reserves for the three months ended December 31, 2013 (dollars in thousands):



	Personnel			Facilities			Total
Balance at September 30, 2013	$	4,230		$	1,191		$	5,421
Restructuring charges, net	1,419			2,418			3,837
Non-cash adjustments	80			761			841
Cash payments	(3,261		)	(607		)	(3,868		)
Balance at December 31, 2013	$	2,468		$	3,763		$	6,231

Restructuring charges, net by segment are as follows (dollars in thousands):




	Three Months Ended December 31,
	2013						2012
	Personnel		Facilities		Total		Personnel		Facilities		Total
Healthcare	$	214	$	—	$	214	$	653	$	558	$	1,211
Mobile and Consumer	202		—		202		1,099		—		1,099
Enterprise	177		—		177		—		—		—
Imaging	—		—		—		822		—		822
Corporate	826		2,418		3,244		143		—		143
Total restructuring expense	$	1,419	$	2,418	$	3,837	$	2,717	$	558	$	3,275

For the three months ended December 31, 2013, we recorded net restructuring charges of $3.8 million, which included a $1.4 million severance charge related to the elimination of approximately 20 personnel across multiple functions, and $2.4 million resulting from the restructuring of a facility that will no longer be utilized.

- 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.

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