RESTRUCTURING CHARGES AND SEVERANCE CHARGES

6 Months Ended

Mar. 30, 2014

Restructuring and Related Activities [Abstract]

RESTRUCTURING CHARGES AND SEVERANCE CHARGES

RESTRUCTURING 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):

	Facility Termination Costs
Balance at September 29, 2013	$	4,507
Cash expenditures	(723		)
Balance at March 30, 2014	$	3,784

At September 29, 2013, we had recorded severance and restructuring accruals of $2.2 million from reductions in force at our various facilities other than Scottsdale. We recorded additional provisions for severance and restructuring activities totaling $12.4 million for the six months ended March 30, 2014, primarily related to activity following our acquisition of Microsemi – FTD. Provisions for severance in the six months ended March 30, 2014 covered approximately 175 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 29, 2013	$	1,826		$	379		$	—		$	2,205
Assumed from acquisition	799			1,885			—			2,684
Provisions	8,485			2,250			1,685			12,420
Cash expenditures	(7,743		)	(610		)	(1,685		)	(10,038		)
Other non-cash settlement	—			(525		)	—			(525		)
Balance at March 30, 2014	$	3,367		$	3,379		$	—		$	6,746