Restructuring

In 2015, we initiated additional restructuring plans as a result of ongoing reviews of our lines of business and operations. 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 have resulted in workforce reductions, primarily in the U.S. and Europe.

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.

The restructuring charge in 2015 principally relates to severance, but also includes $3,773 related to the termination of a sales and marketing contract and $472 for the impairment of intangible assets in our Industrial Systems segment. 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 and other costs by segment is as follows:



	Aircraft Controls			Space and Defense Controls			Industrial Systems			Components			Medical Devices		Total
Balance at September 29, 2012	$	—		$	—		$	—		$	—		$	—	$	—
Charged to expense - 2013 plan	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 - 2014 plan	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
Charged to expense - 2015 plan	2,955			6,324			4,678			878			142		14,977
Adjustments to provision	(407		)	(309		)	—			—			—		(716		)
Cash payments - 2013 plan	—			(490		)	—			—			—		(490		)
Cash payments - 2014 plan	(4,833		)	(3,822		)	(178		)	—			—		(8,833		)
Cash payments - 2015 plan	(80		)	(167		)	(679		)	(761		)	—		(1,687		)
Foreign currency translation	(27		)	(63		)	(4		)	—			—		(94		)
Balance at October 3, 2015	$	3,047		$	7,237		$	4,003		$	117		$	142	$	14,546

Payments related to the 2013 plan were paid in full as of April 4, 2015. As of October 3, 2015, the restructuring accrual consists of $1,452 for the 2014 plan, a portion of which is classified as long-term liabilities based on payment arrangements, and $13,094 for the 2015 plan, which is expected to be paid by December 31, 2016.