Restructuring and Related Charges

To better align its resources with its growth strategies and reduce the cost structure, the Company commits to restructuring plans as necessary. The Company has undertaken various restructuring initiatives, including the wind-down of the Company’s operations in Italy, restructuring of the Company’s operations in Australia, consolidation of functional support structures on a global basis, and consolidation of the Singaporean research and development center.

On October 30, 2018, the Company announced a transition from a three-segment structure to a two-segment operating model designed to better serve the needs of customers worldwide. This new structure was effective October 1, 2018 and combined the Municipal services business with the former Industrial segment into a new segment, Integrated Solutions and Services, a group entirely focused on engaging directly with end users. The former Products segment and Municipal products businesses have been combined into a new segment, Applied Product Technologies, which is focused on developing product platforms to be sold primarily through third party channels. The Company expects to incur $17 million to $22 million of cash costs over the next two fiscal years as a result of this transition, of which $6 million to $7 million are related to other non-employee related business optimizations.

The table below sets forth the amounts accrued for the restructuring components and related activity:



	Six Months Ended March 31,
	2019		2018
Balance at beginning of the period	$	710	$	3,542
Restructuring charges related to two-segment realignment	7,046		—
Restructuring charges related to other initiatives	1,111		6,284
Write off charge and other non‑cash activity	(449)		(308)
Cash payments	(5,997)		(9,095)
Other adjustments	(72)		28
Balance at end of the period	$	2,349	$	451

The balances for accrued restructuring liabilities at March 31, 2019 and September 30, 2018, are recorded in Accrued expenses and other liabilities on the Consolidated Balance Sheets. Restructuring charges primarily represent severance charges. The Company expects to pay the remaining amounts accrued as of March 31, 2019 during the second half of 2019.

The table below sets forth the location of amounts recorded above on the Unaudited Consolidated Statements of Operations:



	Six Months Ended March 31,
	2019		2018
Cost of product sales and services	$	3,316	$	1,936
General and administrative expense	4,083		3,113
Sales and marketing expense	648		733
Research and development expense	110		502
	$	8,157	$	6,284

The Company continues to evaluate restructuring activities that may result in additional charges in the future.