11. Restructuring

Restructuring charges recorded in our statements of operations represent costs associated with separate individual restructuring plans implemented in various fiscal periods. Accruals for restructuring charges are included within accrued liabilities in our consolidated balance sheets while restructuring charges are included within restructuring charges in our consolidated statements of operations.

Fiscal 2016 Restructuring Plan. In January 2016, we implemented a plan to reorganize and consolidate certain activities and positions within our global business infrastructure. As a result, we recorded $1.3 million in restructuring costs during fiscal 2016, representing severance and other related benefits offered to approximately 30 employees that were affected by this action. The table presented below summarizes changes in restructuring accruals under this plan, and reflects the completion of activity during the second quarter of fiscal 2016 (in thousands):



	Severance and associated costs
Restructuring charges	$	1,294
Cash payments	(1,233		)
Non-cash and other adjustments	(61		)
Balance at September 30, 2016	$	—

Fiscal 2014 Restructuring Plan. In October 2013, we implemented a plan to reorganize and consolidate certain activities and positions within our global business infrastructure. As a result, we recorded $3.3 million in restructuring costs during fiscal 2014, representing severance and other related benefits offered to approximately 50 employees that were affected as a result of this action. The table presented below summarizes changes in restructuring accruals under this plan, and reflects the completion of activity during the first quarter of fiscal 2015 (in thousands):



	Severance and associated costs
Restructuring charges	$	3,301
Cash payments	(3,164		)
Non-cash and other adjustments	9
Balance at September 26, 2014	$	146
Restructuring (credits)	(39		)
Cash payments	(10		)
Non-cash and other adjustments	(97		)
Balance at September 25, 2015	$	—

During fiscal 2014, we recognized a $0.7 million credit representing the release of a facility exit obligation accrued under this plan following the sale of certain property located in Wootton Bassett, U.K.