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Restructurings
 12 Months Ended
Oct. 02, 2020
Restructuring and Related Activities [Abstract]  
Restructurings RESTRUCTURINGS
We have periodically implemented restructuring actions in connection with broader plans to reduce staffing, our internal manufacturing footprint and overall 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 for the periods presented (in thousands):
Fiscal Years
202020192018
Employee-related expenses$378 $8,084 $2,789 
Facility-related expenses761 11,459 3,476 
Total restructuring expenses$1,139 $19,543 $6,265 
The following is a summary of the costs incurred and remaining balances included in accrued expenses related to restructuring actions taken (in thousands):
Employee-Related Expense (1)
Facility-Related Expense (2)
Total
Balance - September 29, 2017$627 $— $627 
Charges2,789 3,476 6,265 
Charges paid/settled(3,327)(3,476)(6,803)
Balance - September 28, 2018$89 $— $89 
Charges8,084 11,459 19,543 
Charges paid/settled(6,624)(10,481)(17,105)
Balance - September 27, 2019$1,549 $978 $2,527 
Charges and adjustments378 761 1,139 
Charges paid/settled(1,692)(1,713)(3,405)
Balance - October 2, 2020$235 $26 $261 
(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.
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, reducing certain development activities for one of our product lines and no longer investing in the design and development of optical modules and subsystems for Data Center applications (the “2019 Plan”). During the fiscal year ended October 2, 2020, we incurred restructuring expenses of $1.2 million under the 2019 Plan, including $0.8 million of facility-related costs and $0.4 million of employee-related costs. We incurred restructuring charges of $11.6 million in the fiscal year ended September 27, 2019, including $6.3 million of employee-related costs, $4.0 million of impairment expense for fixed assets and $1.3 million of other facility-related costs. This action was completed during fiscal 2020 and we do not expect to incur further costs. The remaining charges will be paid during fiscal year 2021.
The following is a summary of the costs incurred and remaining balances included in accrued expenses related to the 2019 Plan actions taken (in thousands):
Employee-Related ExpenseFacility-Related ExpenseTotal
Balance - September 28, 2018$— $— $— 
Charges6,265 5,300 11,565 
Charges paid/settled(4,729)(4,843)(9,572)
Balance - September 27, 2019$1,536 $457 $1,993 
Charges and adjustments378 819 1,197 
Charges paid/settled(1,679)(1,250)(2,929)
Balance - October 2, 2020$235 $26 $261 
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 $2.5 million in the fiscal year ended September 27, 2019, including $0.3 million of employee-related costs and $2.2 million of facility-related costs. This action was complete in fiscal 2019 and no further costs will be incurred. The remaining charges were paid during fiscal year 2020.
The following is a summary of the costs incurred and remaining balances included in accrued expenses related to the Design Facilities Plan actions taken (in thousands):
Employee-Related ExpenseFacility-Related ExpenseTotal
Balance - September 28, 2018$— $— $— 
Charges338 2,190 2,528 
Charges paid/settled(338)(1,739)(2,077)
Balance - September 27, 2019$— $451 $451 
Charges and adjustments— (18)(18)
Charges paid/settled— (433)(433)
Balance - October 2, 2020$— $— $— 
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”). For these facilities, we incurred $5.5 million of restructuring charges in the fiscal year ended September 27, 2019, including $1.5 million of employee-related costs and $4.0 million of facility-related costs. This action was complete in fiscal 2019 and the remaining charges were paid during fiscal year 2020.
The following is a summary of the costs incurred and remaining balances included in accrued expenses related to the Ithaca Plan actions taken (in thousands):
Employee-Related ExpenseFacility-Related ExpenseTotal
Balance - September 28, 2018$— $— $— 
Charges1,481 3,969 5,450 
Charges paid/settled(1,468)(3,899)(5,367)
Balance - September 27, 2019$13 $70 $83 
Charges and adjustments— (40)(40)
Charges paid/settled(13)(30)(43)
Balance - October 2, 2020$— $— $— 
Long Beach, Belfast and Sydney Plan
During the fiscal quarter ended December 29, 2017, we initiated plans to restructure and close our facilities in Long Beach, California, Belfast, United Kingdom and Sydney, Australia (the “Long Beach, Belfast and Sydney Plan”). The operations from the Long Beach facility were consolidated into our other California locations in order to achieve operational synergies. The Belfast and Sydney facilities were closed as we discontinued certain product development activities that were performed in those locations. During the fiscal year ended September 28, 2018, we incurred $6.3 million, including $2.8 million of employee-related costs and $3.5 million of facility-related costs. This action was complete in fiscal 2018, no further costs were incurred and all remaining payments were made in the fiscal year ended September 27, 2019.
The following is a summary of the costs incurred and remaining balances included in accrued expenses related to the Long Beach, Belfast and Sydney Plan actions taken (in thousands):
Employee-Related ExpenseFacility-Related ExpenseTotal
Balance - September 29, 2017$— $— $— 
Charges2,789 3,476 6,265 
Charges paid/settled(2,700)(3,476)(6,176)
Balance - September 28, 2018$89 $— $89 
Charges— — — 
Charges paid/settled(89)— (89)
Balance - September 27, 2019$— $— $—