Restructuring

In 2013, we initiated restructuring plans to better align our cost structure with projected sales levels. The restructuring actions taken have resulted in workforce reductions, primarily in the U.S., Europe and Asia.

In 2014, we initiated restructuring plans in response to the business outlook, which includes a change in the mix of sales and delays and cancellations of orders for certain product lines. The restructuring actions taken will result in workforce reductions, primarily in the U.S. and Europe.

Restructuring expense in 2014 principally relates to severance, but also includes $1,296 for the impairment of long-lived assets in our Medical Devices segment and $739 for the impairment of intangibles assets in our Industrial Systems segment. Restructuring activity for severance by segment is as follows:



	Aircraft Controls			Space and Defense Controls			Industrial Systems			Total
Balance at September 29, 2012	$	—		$	—		$	—		$	—
Charged to expense	1,692			4,968			7,415			14,075
Cash payments - 2013 plan	(1,672		)	(600		)	(4,711		)	(6,983		)
Foreign currency translation	16			8			13			37
Balance at September 28, 2013	36			4,376			2,717			7,129
Charged to expense	5,440			5,438			—			10,878
Cash payments - 2013 plan	(35		)	(4,014		)	(2,452		)	(6,501		)
Foreign currency translation	(2		)	(36		)	(79		)	(117		)
Balance at September 27, 2014	$	5,439		$	5,764		$	186		$	11,389

Payments related to these severance benefits are expected to be paid in full by October 3, 2015 for both the 2013 plan and the 2014 plan. As of September 27, 2014, restructuring consists of $10,899 for the 2014 plan and $490 for the 2013 plan.