Restructuring

6 Months Ended

Mar. 26, 2021

Restructuring charges recorded in our condensed consolidated 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 2021 Restructuring Events. In October 2020, we implemented a plan to reduce certain activities, such as exiting our conferencing hardware business, in order to focus our efforts on higher priority investment areas, and reduce the cost structure of our manufacturing operations. As a result, we recorded $9.4 million in restructuring costs in the year-to-date period ended March 26, 2021, primarily representing severance and other related benefits offered to approximately 100 employees that were impacted by this action. Actions related to this plan are expected to be completed by the end of fiscal 2021. The table presented below summarizes the changes in our restructuring accruals (in thousands):


	Severance		Leased facility exit costs and other costs		Total
Balance at September 27, 2019	$	128	$	15,723	$	15,851
Restructuring charges	—		1,821		1,821
Cash payments	(75)		(22,119)		(22,194)
Non-cash and other adjustments	(53)		4,575		4,522
Balance at September 25, 2020	$	—	$	—	$	—
Restructuring charges	9,437		1,327		10,764

Cash payments and adjustments	(7,708)		(623)		(8,331)
Balance at March 26, 2021	$	1,729	$	704	$	2,433

The activities during fiscal 2020 reflects the impact of our early exit of a leased facility and related strategic reorganization of our marketing function as a part of the fiscal 2019 restructuring plan.

Accruals for restructuring charges incurred for the restructuring plan described above are included within accrued liabilities in our condensed consolidated balance sheets, while restructuring charges are included within restructuring charges in our condensed consolidated statements of operations.