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Restructuring and Other Charges, net
 6 Months Ended
Mar. 31, 2020
Restructuring and Related Activities [Abstract]  
Restructuring and Related Activities Disclosure [Text Block]
Restructuring and other charges, net include restructuring expenses together with 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 represents the roll forward of restructuring liabilities for the six months ended March 31, 2020 (dollars in thousands): 
 
Personnel
 
Facilities
 
Total
Balance at September 30, 2019
$
3,587

 
$
3,622

 
$
7,209

ASC 842 implementation (a)
—

 
11,674

 
11,674

Restructuring charges, net
4,335

 
2,533

 
6,868

Non-cash adjustment
—

 
1,263

 
1,263

Cash payments
(6,172
)
 
(3,148
)
 
(9,320
)
Balance at March 31, 2020
$
1,750

 
$
15,944

 
$
17,694


                        
(a) The amount represents a reclassification of estimated sublease income from restructuring accrual to reduce the costs of right-of-use assets upon the adoption of ASC 842 on October 1, 2019.
The table below presents the Restructuring and other charges, net associated with each segment, but excluded from calculation of each segment's profit (dollars in thousands):
 
Three Months Ended March 31,
 
2020
 
2019
 
Personnel
 
Facilities
 
Total Restructuring
 
Other Charges
 
Total
 
Personnel
 
Facilities
 
Total Restructuring
 
Other Charges
 
Total
Healthcare
$
506

 
$
248

 
$
754

 
$
—

 
$
754

 
$
2,971

 
$
14

 
$
2,985

 
$
—

 
$
2,985

Enterprise
233

 
213

 
446

 
—

 
446

 
2,700

 
—

 
2,700

 
—

 
2,700

Other
—

 
54

 
54

 
—

 
54

 
(116
)
 
—

 
(116
)
 
561

 
445

Corporate
683

 
883

 
1,566

 
3,509

 
5,075

 
797

 
612

 
1,409

 
2,319

 
3,728

Total
$
1,422

 
$
1,398

 
$
2,820

 
$
3,509

 
$
6,329

 
$
6,352

 
$
626

 
$
6,978

 
$
2,880

 
$
9,858

 
Six Months Ended March 31,
 
2020
 
2019
 
Personnel
 
Facilities
 
Total Restructuring
 
Other Charges
 
Total
 
Personnel
 
Facilities
 
Total Restructuring
 
Other Charges
 
Total
Healthcare
$
1,782

 
$
1,775

 
$
3,557

 
$
—

 
$
3,557

 
$
4,450

 
$
141

 
$
4,591

 
$
—

 
$
4,591

Enterprise
1,537

 
718

 
2,255

 
—

 
2,255

 
5,251

 
13

 
5,264

 
—

 
5,264

Other
—

 
(311
)
 
(311
)
 
—

 
(311
)
 
914

 
—

 
914

 
3,067

 
3,981

Corporate
1,016

 
351

 
1,367

 
6,144

 
7,511

 
1,950

 
322

 
2,272

 
8,391

 
10,663

Total
$
4,335

 
$
2,533

 
$
6,868

 
$
6,144

 
$
13,012

 
$
12,565

 
$
476

 
$
13,041

 
$
11,458

 
$
24,499

Fiscal Year 2020
For the six months ended March 31, 2020, we recorded restructuring charges of $6.9 million, which included $4.3 million related to the termination of approximately 75 employees and $2.5 million related to certain restructuring facilities. Of these amounts, $2.8 million was recorded for the three months ended March 31, 2020, which included $1.4 million related to the termination of approximately 38 employees and $1.4 million related to certain restructuring facilities. These actions were part of our strategic initiatives focused on investment rationalization, process optimization and cost reduction. We expect the remaining outstanding severance of $1.8 million to be substantially paid during fiscal year 2020, and the remaining balance of $15.9 million related to excess facilities to be paid through fiscal year 2027, in accordance with the terms of the applicable leases.
Additionally, for the six months ended March 31, 2020, we recorded $4.2 million costs related to the separation of our Automotive business and $2.0 million related to the impairment of a right-of-use asset of a restructuring facility, offset in part by a $0.1 million cash receipt from insurance claims related to a malware incident that occurred in the third quarter of fiscal year 2017 (the "2017 Malware Incident"). Of these amounts, we recorded $1.5 million costs related to the separation of our Automotive business and $2.0 million related to the impairment of a right-of-use asset of a restructuring facility for the three months ended March 31, 2020. The $2.0 million impairment charge for the three and six months ended March 31, 2020 was related to a restructuring facility as we re-assessed the timing and fees of the assumed sublease as a result of the COVID-19 pandemic.
Fiscal Year 2019
For the six months ended March 31, 2019, we recorded restructuring charges of $13.0 million, which included $12.6 million related to the termination of approximately 274 employees and $0.5 million related to certain excess facilities. Of these amounts, $7.0 million was recorded for the three months ended March 31, 2019, which included $6.4 million related to the termination of approximately 178 employees and $0.6 million non-cash adjustments related to certain restructuring facilities. These actions were part of our strategic initiatives focused on investment rationalization, process optimization and cost reduction.
Additionally, for the six months ended March 31, 2019, we recorded $8.7 million of professional services fees related to our corporate transformational efforts and $3.1 million of accelerated depreciation related to our Mobile Operator Services business, offset in part by a $0.3 million cash receipt from insurance claims related to the 2017 Malware Incident. Of these amounts, we recorded $1.5 million of professional services fees related to the execution of our corporate transformational efforts, $0.6 million of accelerated depreciation related to our Mobile Operator Services business, and $0.8 million related to the 2017 Malware Incident for the three months ended March 31, 2019.