Restructuring

6 Months Ended

Mar. 27, 2020

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 fiscal 2019, we recorded charges as a result of our early exit of a leased facility. In addition, we recorded charges associated with a strategic reorganization of our marketing function that resulted in severance and other related benefits provided to the affected employees.

As a result of these events, we recorded a total of $36.6 million in restructuring costs in fiscal 2019 and they are 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/(credits)	3,134		18,261		15,216		(53)		36,558
Cash payments	(3,006)		(4,577)		—		(130)		(7,713)
Non-cash and other adjustments	—		2,039		(15,216)		59		(13,118)
Balance at September 27, 2019	$	128	$	15,723	$	—	$	—	$	15,851
Restructuring charges	—		344		—		—		344
Cash payments	(75)		(19,604)		—		—		(19,679)
Non-cash and other adjustments	(4)		3,537		—		—		3,533
Balance at March 27, 2020	$	49	$	—	$	—	$	—	$	49

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.