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 initiated a Voluntary Separation Plan (VSP) during the year ended September 30, 2016, that continued throughout fiscal year 2017 and concluded during the six months ended March 31, 2018. The VSP plan includes severance payments to employees as a result of streamlining business operations for efficiency, elimination of redundancies, and reorganizing business processes. In addition, the Company has undertaken various other 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. The table below sets forth the amounts accrued for the restructuring components and related activity:



	Nine Months Ended June 30,
	2017		2018
Balance at beginning of the period	$	13,217	$	3,542
Restructuring charges related to VSP	19,199		312
Charges related to other initiatives	2,896		8,440
Write off charge and other non‑cash activity	(374)		(479)
Cash payments	(28,904)		(11,395)
Other adjustments	124		24
Balance at end of the period	$	6,158	$	444

The balances for accrued restructuring liabilities at September 30, 2017 and June 30, 2018 are recorded in Accrued expenses and other liabilities. The Company expects to incur another $1,200 of restructuring charges during the remaining of fiscal year 2018. Restructuring charges primarily represent severance charges and of the amounts incurred above, $9,664, $5,210, $6,843, and $378 were included in Cost of product sales and services, General and administration expense, Sales and marketing expense and Research and development expense, respectively, during the nine months ended June 30, 2017. During the nine months ended June 30, 2018, $3,086, $4,309, $750, and $607 were included in Cost of product sales and services, General and administration expense, Sales and marketing expense and Research and development expense, respectively. The Company continues to evaluate restructuring activities that may result in additional charges in the future.