RESTRUCTURING CHARGES AND SEVERANCE CHARGES

9 Months Ended

Jun. 30, 2013

Restructuring and Related Activities [Abstract]

RESTRUCTURING CHARGES AND SEVERANCE CHARGES

In 2009, we approved consolidation plans that resulted in the closure of our manufacturing facility in Scottsdale, Arizona (“Scottsdale”), which ceased production during the quarter ended April 3, 2011. The Scottsdale facility occupied a 135,000 square foot leased facility. For Scottsdale, contract termination costs relate primarily to the remaining obligations under facility and equipment leases and are expected to be paid through 2016. The following table reflects the restructuring activities for the Scottsdale facility and the accrued liabilities in the consolidated balance sheets at the dates below (amounts in thousands):



	Employee Severance			Contract Termination Costs			Total
Balance at September 30, 2012	$	117		$	5,848		$	5,965
Reversal of prior provision	(117		)	—			(117		)
Cash expenditures	—			(1,094		)	(1,094		)
Balance at June 30, 2013	$	—		$	4,754		$	4,754

At September 30, 2012, we had recorded severance and restructuring accruals of $2.3 million from reductions in force at our various facilities other than Scottsdale. We recorded additional provisions for severance totaling $8.2 million for the nine months ended June 30, 2013. Provisions for severance in the nine months ended June 30, 2013 covered approximately 160 individuals in manufacturing, engineering and sales. Employee severance is expected to be paid within the next twelve months. Contract termination costs relate primarily to remaining obligations under facility leases and are expected to be paid through 2020. Other associated costs related primarily to relocation costs that we incurred for the consolidation of several facilities in Northern California. The following table reflects the related restructuring activities and the accrued liabilities in the consolidated balance sheets at the dates below (amounts in thousands):



	Employee Severance			Contract Termination Costs			Other Associated Costs			Total
Balance at September 30, 2012	$	2,122		$	190		$	—		$	2,312
Provisions	7,917			103			189			8,209
Cash expenditures	(6,971		)	(219		)	(95		)	(7,285		)
Other non-cash settlement	(201		)	(6		)	—			(207		)
Balance at June 30, 2013	$	2,867		$	68		$	94		$	3,029

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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