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 approximately $3 million of cash costs through fiscal 2020 as a result of this transition related to other non-employee related business optimizations.

During the year ended September 30, 2017, the Company initiated a Voluntary Separation Plan (“VSP”) that continued throughout the year ended September 30, 2018 and concluded during the six months ended March 31, 2018. The VSP plan included severance payments to employees as a result of streamlining business operations for efficiency, elimination of redundancies, and reorganizing business processes.

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



	Year Ended September 30,
	2019		2018		2017
Balance at beginning of the period	$	710	$	3,542	$	13,217
Restructuring charges related to two-segment realignment	11,090		—		—
Restructuring charges related to other initiatives (including VSP)	2,444		11,085		32,392
Write-off charge and other non‑cash activity	(541)		(663)		(727)
Cash payments	(12,966)		(13,280)		(41,432)
Other adjustments	(82)		26		92
Balance at end of the period	$	655	$	710	$	3,542

The balances for accrued restructuring liabilities at September 30, 2019 and 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 September 30, 2019 during the first half of 2020.

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



	Year Ended September 30,
	2019		2018		2017
Cost of product sales and services	$	6,257	$	3,897	$	14,574
General and administrative expense	5,531		4,775		7,877
Sales and marketing expense	1,082		908		8,727
Research and development expense	123		606		487
Other operating (income) expense, net	—		236		—
	$	12,993	$	10,422	$	31,665

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