Restructuring

In 2016, we initiated restructuring actions in conjunction with exiting a product line within Aircraft Controls in the U.S. and a facility in the U.K. We also took actions as a result of the business outlook in specific markets and locations in Components and Industrial Systems. Those actions have resulted in workforce reductions in Canada, Europe and the U.S. for Components and primarily Europe for Industrial Systems.

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

The restructuring charge in 2016 consists of $9,117 for severance, $4,913 of non-cash charges for the impairment of long-lived assets in our Aircraft Controls segment and $1,363 for facility closure. 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 long-lived assets in our Industrial Systems segment.

Restructuring activity for severance and other costs by segment and reconciliation to consolidated amounts is as follows:



	Aircraft Controls			Space and Defense Controls			Industrial Systems			Components			Corporate			Total
Balance at September 27, 2014	$	5,439		$	5,764		$	186		$	—		$	—		$	11,389
Charged to expense - 2015 plan	2,955			6,324			5,150			1,020			—			15,449
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		)
Non-cash charges - 2015 plan	—			—			(472		)	—			—			(472		)
Foreign currency translation	(27		)	(63		)	(4		)	—			—			(94		)
Balance at October 3, 2015	3,047			7,237			4,003			259			—			14,546
Charged to expense - 2016 plan	7,317			—			4,824			1,525			1,727			15,393
Adjustments to provision	(275		)	(328		)	(243		)	(5		)	—			(851		)
Cash payments - 2014 plan	(72		)	(776		)	—			—			—			(848		)
Cash payments - 2015 plan	(2,342		)	(5,455		)	(3,088		)	(234		)	—			(11,119		)
Cash payments - 2016 plan	(1,244		)	—			(2,015		)	(1,176		)	—			(4,435		)
Non-cash charges - 2016 plan	(4,913		)	—			—			—			—			(4,913		)
Foreign currency translation	(44		)	(13		)	130			—			—			73
Balance at October 1, 2016	1,474			665			3,611			369			1,727			7,846
Adjustments to provision	(852		)	(72		)	(816		)	(3		)	—			(1,743		)
Cash payments - 2014 plan	(116		)	(417		)	—			—			—			(533		)
Cash payments - 2015 plan	(210		)	(176		)	(20		)	(20		)	—			(426		)
Cash payments - 2016 plan	(162		)	—			(2,822		)	(346		)	(689		)	(4,019		)
Foreign currency translation	(4		)	—			47			—			—			43
Balance at September 30, 2017	$	130		$	—		$	—		$	—		$	1,038		$	1,168

As of September 30, 2017, the restructuring accrual consists of $1,168 for the 2016 plan. Restructuring for all plans is expected to be paid by December 30, 2017, except portions classified as long-term liabilities based on payment arrangements.