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 2017 Restructuring Plan. In September 2017, we implemented a plan to reduce certain activities in order to reallocate those resources towards higher priority investment areas. As a result, we recorded $12.9 million in restructuring costs during fiscal 2017, representing severance and other related benefits offered to approximately 80 employees that were affected by this action. The table presented below summarizes changes in restructuring accruals under this plan (in thousands):



	Severance and associated costs
Restructuring charges	$	12,856
Cash payments	(168		)
Non-cash and other adjustments	—
Balance at September 29, 2017	$	12,688
Restructuring charges	23
Cash payments	(12,005		)
Non-cash and other adjustments	(582		)
Balance at September 28, 2018	$	124

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 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	$	—