Restructuring

12 Months Ended

Sep. 30, 2020

Restructuring and Related Activities [Abstract]

2020 Restructuring

In second quarter of fiscal 2020, we recorded and re-aligned our product management group within IoT Products & Services segment and eliminated two employment positions. We recorded $38 thousand for employee termination charges. This was fully paid during the second quarter of fiscal 2020.

In the third quarter of fiscal 2020, we recorded $95 thousand of restructuring for employee termination charges primarily within our IoT Solutions segment. This resulted in the elimination of 22 employment positions. This restructuring was completed in the fourth quarter of fiscal 2020.

Manufacturing Transition

As announced in April 2018, we transferred the manufacturing functions of our Eden Prairie, Minnesota operations facility to existing contract manufacture suppliers. As a result, 53 employment positions in total were eliminated, resulting in restructuring charges amounting to approximately $0.5 million for employee costs during the third and fourth quarters of fiscal 2018 in our IoT Product and Services segment. The payments associated with these charges were completed in the first half of fiscal 2019.

2017 Restructuring

In May 2017, we approved a restructuring plan primarily impacting our France location, which is now closed. We also eliminated certain employment positions in the U.S. The restructuring was the result of a decision to consolidate our France operations to our Europe, Middle East and Africa ("EMEA") headquarters in Munich. The total restructuring charges amounted to $2.5 million in fiscal 2017, which included $2.3 million of employee costs and $0.2 million of contract termination costs during the third quarter of fiscal 2017 in our IoT Product and Services segment. These actions resulted in an elimination of 10 employment positions in the U.S. and 8 employment positions in France. The payments associated with these charges were completed during the first half of fiscal 2019.

11. RESTRUCTURING (CONTINUED)

Below is a summary of the restructuring charges and other activity within the restructuring accrual (in thousands):


	2020 Restructuring		Manufacturing Transition		2017 Restructuring
	Employee Termination Costs		Employee Termination Costs		Employee Termination Costs		Other		Total
Balance at September 30, 2017	$	—	$	—	$	1,528	$	128	$	1,656
Restructuring charge	—		504		—		—		504
Payments	—		(357)		(1,035)		(161)		(1,553)
Reversals	—		—		(244)		41		(203)
Foreign currency fluctuation	—		—		44		5		49
Balance at September 30, 2018	$	—	$	147	$	293	$	13	$	453
Payments	—		(108)		(233)		(18)		(359)
Reversals	—		(39)		(53)		5		(87)
Foreign currency fluctuation	—		—		(7)		—		(7)
Balance at September 30, 2019	$	—	$	—	$	—	$	—	$	—
Restructuring charge	133		—		—		—		133
Payments	(117)		—		—		—		(117)
Reversals	(16)		—		—		—		(16)
Balance at September 30, 2020	$	—	$	—	$	—	$	—	$	—