RESTRUCTURING (Notes)

12 Months Ended

Oct. 01, 2016

Restructuring and Related Activities [Abstract]

The Company has implemented a restructuring program to streamline its international operations and functions as well as consolidating its organization structure to achieve our cost-reduction, productivity and efficiency initiatives. As part of the plan, the Company recorded restructuring charges of $1.9 million and $0.7 million relating to the workforce reduction in 2015 and 2016, respectively.

In 2016, we recorded a charge of $8.0 million primarily related to professional fees and statutory costs in conjunction with the restructuring of its entities. The costs accrued in fiscal 2016 will be paid between fiscal 2016 and fiscal 2018.

The following table is a summary of activity related to the Company’s restructuring and other charges for the fiscal years ended October 1, 2016 and October 3, 2015:



	Fiscal Year 2016 Activity
(in thousands)	Beginning of period ⁽¹⁾		Expenses ⁽²⁾		Payments			End of period ⁽¹⁾
Severance and benefits	$	1,538	$	661	$	(2,162	)	$	37
Other exit costs	—		7,983		(1,458		)	6,525
	1,538		8,644		(2,841		)	7,341



	Fiscal Year 2015 Activity
(in thousands)	Beginning of period ⁽¹⁾		Expenses ⁽²⁾		Payments			End of period ⁽¹⁾
Severance and benefits	$	—	$	1,850	$	(312	)	$	1,538


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


(2)	Provision for severance and benefits and other exit costs are included within selling, general and administrative expenses on the Consolidated Statements of Operations.