Note 8 Restructuring

9 Months Ended

Jun. 29, 2019

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure [Text Block]

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 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				Nine Months Ended
	June 29, 2019		June 30, 2018		June 29, 2019		June 30, 2018
Severance costs (approximately 2,900 employees)	$	963	$	758	$	1,715	$	25,250
Other exit costs	1,228		89		5,100		363
Total	2,191		847		6,815		25,613
Severance reimbursement	—		—		—		(10,000		)
Total - Q1 FY18 plan	2,191		847		6,815		15,613
Costs incurred for other plans	5,795		174		6,322		359
Total - all plans	$	7,986	$	1,021	$	13,137	$	15,972

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 June 29, 2019, $5 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.

Other Plans

Other plans include a number of plans for which costs are not expected to be material individually or in the aggregate.

All Plans

The Company’s IMS segment incurred a benefit under all restructuring plans of $3 million for the nine months ended June 29, 2019, primarily as a result of recovery from a third party of certain environmental remediation costs. This compares to costs incurred of $11 million for the nine months ended June 30, 2018. The Company’s CPS segment incurred costs under all restructuring plans of $16 million and $5 million for the nine months ended June 29, 2019 and June 30, 2018, respectively. As of June 29, 2019 and September 29, 2018, the Company had accrued liabilities of $11 million and $22 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.