Restructuring Charges

6 Months Ended

Mar. 27, 2020

Restructuring and Related Activities [Abstract]

Restructuring Charges

6. RESTRUCTURING CHARGES

The liability for restructuring reserves is included within other current liabilities in the Company's condensed consolidated balance sheets as follows: 

	Electrical Raceway						MP&S						Other/Corporate
(in thousands)	Severance (a)			Other (b)			Severance (a)			Other			Severance (a)		Total
Balance as of September 30, 2018	$	212		$	310		$	—		$	29		$	—	$	551
Charges	1,047			2,544			213			—			—		3,804
Utilization	(867		)	(2,854		)	(68		)	(29		)	—		(3,818		)
Balance as of September 30, 2019	392			—			145			—			—		537
Charges	1,116			1,283			398			—			68		2,865
Utilization	(228		)	(1,283		)	(131		)	—			—		(1,642		)
Exchange rate effects	5			—			—			—			—		5
Balance as of March 27, 2020	$	1,285		$	—		$	412		$	—		$	68	$	1,765

(a) Charges for the three and six months ended March 27, 2020 include a $1,570 charge for a reduction in force implemented as part of adjusting to the macroeconomic impacts related to the outbreak of the novel coronavirus (COVID-19).

(b) Primarily related to Atkore's commitment to close certain facilities as part of its continuing effort to realign its strategic focus. The Company recorded other restructuring charges to close facilities of $1,283 and $1,834 for the six months ended March 27, 2020 and March 29, 2019, respectively, and for the three months ended March 27, 2020 and March 29, 2019 the company recorded $1,075 and $759 respectively.

The Company expects to utilize all restructuring accruals as of March 27, 2020 within the next twelve months. The net restructuring charges included as a component of selling, general and administrative expenses in the Company's condensed consolidated statements of operations were as follows:

	Three months ended				Six months ended
(in thousands)	March 27, 2020		March 29, 2019		March 27, 2020		March 29, 2019
Total restructuring charges, net	$	2,645	$	1,085	$	2,865	$	2,472