RESTRUCTURING (Tables)

3 Months Ended

Jan. 02, 2016

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs

The following table reflects severance activity during the three months ended January 2, 2016:

	Three months ended
(in thousands)	January 2, 2016
Accrual for estimated severance and benefits, beginning of period (1)	1,538
Provision for severance and benefits (2)	615
Payment of severance and benefits	(1,488	)
Accrual for estimated severance and benefits, end of period (1)	665

(1) Included within accrued expenses and other current liabilities on the Consolidated Balance Sheets.

(2) Provision for severance and benefits is the total amount expected to be incurred and is included within selling, general and administrative expenses on the Consolidated Statements of Operations.