RESTRUCTURING AND SEVERANCE CHARGES

3 Months Ended

Dec. 28, 2014

Restructuring and Related Activities [Abstract]

Restructuring and Severance Charges

The following table reflects the related restructuring activities and the accrued liabilities at the dates below (amounts in thousands):



	Employee Severance			Contract Termination Costs			Other Associated Costs			Total
Balance at September 28, 2014	$	4,079		$	8,197		$	—		$	12,276
Provisions	3,709			1,632			1,893			7,234
Reversal of prior provision	(70		)	(22		)	—			(92		)
Cash expenditures	(3,263		)	(1,508		)	(299		)	(5,070		)
Other non-cash settlement	—			(133		)	(1,594		)	(1,727		)
Balance at December 28, 2014	$	4,455		$	8,166		$	—		$	12,621

We recorded net provisions for employee severance of $3.6 million for the quarter ended December 28, 2014, which covered approximately 100 individuals in engineering, manufacturing, administration and sales. Employee severance is expected to be paid within the next twelve months.

We recorded net provisions for contract termination costs of $1.6 million for the quarter ended December 28, 2014, of which $1.2 million was recorded for the fair value at the cease-use date of operating lease liabilities for space we have exited. Facilities consisted of manufacturing sites, as well as sales, engineering and administrative space.

We recorded provisions for other associated costs for restructuring of $1.9 million for the quarter ended December 28, 2014, which consisted of facility and equipment impairments.

- 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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