XML 35 R19.htm IDEA: XBRL DOCUMENT v3.5.0.2
Restructuring and Severance Charges
12 Months Ended
Oct. 02, 2016
Restructuring and Related Activities [Abstract]  
Restructuring and Severance Charges
Note 13 Restructuring and Severance Charges

The following table reflects the related restructuring activities and the accrued liabilities at the dates below (amounts in millions):
 
 
Employee Severance
 
Contract Termination Costs
 
Other Associated Costs
 
Total
Balance at September 27, 2015
 
$
2.9

 
$
3.2

 
$
0.1

 
$
6.2

Assumed from acquisition
 
2.9

 

 
0.1

 
3.0

Provisions
 
55.4

 
5.1

 
4.2

 
64.7

Reversal of prior provision
 
(3.4
)
 
(0.3
)
 
(0.2
)
 
(3.9
)
Cash expenditures
 
(32.4
)
 
(2.9
)
 
(0.9
)
 
(36.2
)
Other non-cash settlement
 
(22.9
)
 
(0.5
)
 
(2.9
)
 
(26.3
)
Balance at October 2, 2016
 
$
2.5

 
$
4.6

 
$
0.4

 
$
7.5


We recorded net provisions for employee severance of $52.0 million for 2016, of which $45.6 million directly related to the acquisition and integration of PMC. The non-cash settlement of employee severance relates to the acceleration of restricted stock awards in connection with the acquisition of PMC. Employee severance covered individuals in engineering, manufacturing, administration and sales and is expected to be paid within the next twelve months.
We recorded provisions for contract termination costs of $5.1 million for 2016, primarily for the fair value at the cease-use date of operating lease liabilities for space we have exited. Facilities consisted primarily of sales, engineering and administrative space, as well as manufacturing space. We recorded a $0.3 million reversal of prior provision related to a facility lease termination that was settled at an amount less than estimated.
We recorded net provisions for other associated costs for restructuring of $4.0 million for 2016, which consisted of facility and equipment impairments and facility relocation costs.