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Restructurings
 6 Months Ended
Apr. 03, 2020
Restructuring and Related Activities [Abstract]  
Restructurings RESTRUCTURINGS
We have periodically implemented restructuring actions in connection with broader plans to reduce staffing, reduce our internal manufacturing footprint and generally reduce operating costs. The restructuring expenses are primarily comprised of direct and incremental costs related to headcount reductions including severance and outplacement fees for the terminated employees, as well as facility closure costs.
The following is a summary of the restructuring charges incurred under the plans noted below (in thousands):
 
Three Months Ended
 
Six Months Ended
 
April 3,
2020
 
March 29,
2019
 
April 3,
2020
 
March 29,
2019
Employee related expenses
$
390

 
$
465

 
$
1,549

 
$
1,618

Facility related expenses
425

 
2,717

 
500

 
6,542

Total restructuring charges
$
815

 
$
3,182

 
$
2,049

 
$
8,160


The following is a rollforward of the accrued restructuring liabilities for the six months ended April 3, 2020 (in thousands):
 
Employee-Related Expense (1)
Facility-Related Expense (2)
Total
Balance at September 27, 2019
$
1,549

$
978

$
2,527

       Charges and adjustments
1,549

500

2,049

       Charges paid/settled/other
(799
)
(1,337
)
(2,136
)
Balance at April 3, 2020
$
2,299

$
141

$
2,440


(1) Primarily includes severance charges associated with the reduction of our workforce in certain facilities.
(2) Primarily includes activities associated with the closure of certain facilities, including any associated asset impairments and contract termination costs.
Ithaca Plan
During the fiscal quarter ended December 28, 2018, we commenced a plan to exit certain production and product lines, primarily related to certain production facilities located in Ithaca, New York (the “Ithaca Plan”). We incurred restructuring charges for the Ithaca Plan of $0.4 million in the three months ended March 29, 2019 including $0.2 million of employee-related costs and $0.2 million of facility-related costs, and $5.4 million in the six months ended March 29, 2019, including $1.4 million of employee-related costs and $4.0 million of facility-related costs. This action was completed in fiscal year 2019 and no further costs will be incurred. The remaining charges were paid during the three months ended January 3, 2020.
Details of the Ithaca Plan activities during the six months ended April 3, 2020 are as follows (in thousands):
 
Employee-Related Expense
Facility-Related Expense
Total
Balance at September 27, 2019
$
13

$
70

$
83

       Charges and adjustments
—

(40
)
(40
)
       Charges paid/settled
(13
)
(30
)
(43
)
Balance at April 3, 2020
$
—

$
—

$
—


Design Facilities Plan
During the fiscal quarter ended March 29, 2019, we committed to a plan to exit certain design facilities and activities (the “Design Facilities Plan”). We incurred restructuring charges of $2.8 million in the three months ended March 29, 2019, including $0.3 million of employee-related costs and $2.5 million of facility-related costs. This action was completed in fiscal year 2019 and no further costs will be incurred. The remaining charges are expected to be paid during fiscal year 2020.
Details of the Design Facilities Plan activities during the six months ended April 3, 2020 are as follows (in thousands):
 
Facility-Related Expense
Balance at September 27, 2019
$
451

       Charges and adjustments
(18
)
       Charges paid/settled
(315
)
Balance at April 3, 2020
$
118


2019 Plan
During the fiscal quarter ended June 28, 2019, we committed to a plan to strategically realign, streamline and improve certain of our business and operations, including reducing our workforce by approximately 250 employees and exiting six development facilities in France, Japan, the Netherlands, Florida, Massachusetts, and Rhode Island; additionally, we made the decision to no longer invest in the design and development of optical modules and subsystems for Data Center applications (the “2019 Plan”). We incurred restructuring charges of $0.8 million in the three months ended April 3, 2020 under the 2019 Plan, including $0.4 million of employee-related costs and $0.4 million of other costs, and $2.1 million in the six months ended April 3, 2020, including $1.5 million of employee-related costs and $0.6 million of other costs. We expect to incur restructuring costs of approximately $0.1 million to $0.2 million through fiscal year 2020 as we complete this restructuring action.
Details of the 2019 Plan activities during the six months ended April 3, 2020 are as follows (in thousands):
 
Employee-Related Expense
Facility-Related Expense
Total
Balance at September 27, 2019
$
1,536

$
457

$
1,993

       Charges and adjustments
1,549

558

2,107

       Charges paid/settled/other
(786
)
(992
)
(1,778
)
Balance at April 3, 2020
$
2,299

$
23

$
2,322