Restructuring

3 Months Ended

Dec. 31, 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 fiscal 2021, 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 $9.5 million in restructuring costs in 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 25, 2020	$	—	$	—	$	—
Restructuring charges	9,522		718		10,240
Cash payments and adjustments	(9,359)		(714)		(10,073)
Balance at September 24, 2021	$	163	$	4	$	167
Restructuring credits	—		(95)		(95)
Cash payments and adjustments	—		91		91
Balance at December 31, 2021	$	163	$	—	$	163

The activities during fiscal 2021 also reflect 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.