Restructuring

9 Months Ended

Jun. 28, 2019

Restructuring charges recorded in our statements of operations represent costs associated with separate individual restructuring plans implemented in various fiscal periods. Costs arising from these actions, including fluctuations in related balances between fiscal periods, are based on the nature of activities under the various plans.

Fiscal 2019 Restructuring Events. In the third quarter of fiscal 2019, we recorded charges associated with our exit of a leased facility. In addition, we recorded charges incurred in relation to a strategic restructuring program implemented in the third quarter of fiscal 2019 to reorganize certain activities and responsibilities within our marketing function. These charges were primarily related to severance and other related benefits provided to the affected employees. By the end of the calendar year, we expect these restructuring plans to be substantially complete.

As a result of these events, we recorded a total of $30.3 million in restructuring costs for the fiscal quarter and year-to-date period ended June 28, 2019 and reflected as such in the accompanying consolidated statement of operations.

The table presented below summarizes changes in restructuring accruals under these plans (in thousands):



	Severance			Leased facility exit costs		Fixed assets write-off			Other associated costs			Total
Balance at September 28, 2018	$	—		$	—	$	—		$	124		$	124
Restructuring charges	2,854			12,247		15,216			(53		)	30,264
Cash payments	(528		)						(130		)	(658		)
Non-cash and other adjustments				2,039		(15,216		)	59			(13,118		)
Balance at June 28, 2019	$	2,326		$	14,286	$	—		$	—		$	16,612

Accruals for restructuring charges incurred for the restructuring plans described above are included within accrued liabilities in our consolidated balance sheets while restructuring charges/(credits) are included within restructuring charges/(credits) in our condensed consolidated statements of operations.