Restructuring

In the first quarter of 2018, the Company adopted a consolidated restructuring plan to address the closure and/or relocation of three of its manufacturing facilities. In addition, the Company is still in the process of completing restructuring actions under other plans.

The following table is a summary of restructuring costs associated with these plans:



	Restructuring Expense
	Three Months Ended					Six Months Ended
	March 30, 2019		March 31, 2018			March 30, 2019		March 31, 2018

Severance costs (approximately 2,900 employees)	$	359	$	1,191		$	752	$	24,492
Other exit costs	768		274			3,872		274
Total	1,127		1,465			4,624		24,766
Severance reimbursement	—		(10,000		)	—		(10,000		)
Total - Q1 FY18 plan	1,127		(8,535		)	4,624		14,766
Costs incurred for other plans	1,885		(56		)	527		185
Total - all plans	$	3,012	$	(8,591	)	$	5,151	$	14,951

Q1 FY18 Plan

Actions under the Q1 FY18 plan began in the first quarter of 2018 and are expected to occur through calendar 2019. Cash payments of severance and other costs began in the second quarter of 2018 and are expected to occur through the end of calendar 2019. In connection with this plan, the Company entered into a contractual agreement with a third party pursuant to which up to $10 million of severance and retention costs incurred by the Company will be reimbursed. The Company recorded this amount as a reduction of restructuring costs in the second quarter of 2018 and, as of March 30, 2019, $7 million was included in accounts receivable on the condensed consolidated balance sheets. Costs incurred for other exit costs consist primarily of costs to maintain vacant facilities that are owned and contract termination costs.

All Plans

The Company’s IMS segment incurred a benefit under all restructuring plans of $4 million in the first half of 2019, primarily as a result of recovery from a thirdparty of certain environmental remediation costs. This compares to costs incurred of $10 million for the first half of 2018. The Company’s CPS segment incurred costs under all restructuring plans of $9 million and $5 million for the first half of 2019 and 2018, respectively. As of March 30, 2019 and September 29, 2018, the Company had accrued liabilities of $16 million and $24 million, respectively, for restructuring costs (exclusive of environmental remediation liabilities).

In addition to costs expected to be incurred under the Q1 FY18 plan, the Company expects to incur restructuring costs in future periods primarily for vacant facilities and former sites for which the Company is or may be responsible for environmental remediation.