Restructuring and Other Charges

The Company recorded a restructuring charge of $0.7 million for the three months ended March 31, 2015 related to severance costs. These severance costs were driven by actions taken to consolidate global functional support roles and transition the manufacturing of certain product sub-assemblies to third party contract manufacturers within the Brooks Life Science Systems segment. The Company incurred additional severance costs within the Brooks Product Solutions segment related to the transition of manufacturing certain products from the Company's facility in Mistelgau, Germany to a third party contract manufacturer. The Company's manufacturing site in Germany is expected to close in 2016.

The Company recorded a restructuring charge of $3.4 million for the six months ended March 31, 2015, which included $2.1 million of severance costs and $1.2 million of facility exit costs. Included in these restructuring charges are the severance costs described above along with $2.7 million of restructuring costs for the three months ended December 31, 2014 as a result of actions taken to reduce the Company's workforce in order to improve its cost structure and ongoing cost discipline. These restructuring charges related primarily to severance costs of $1.5 million and facility exit related costs of $1.2 million. The reduction in workforce was primarily the result of consolidation of positions in the United States and Germany, including reductions related to the integration of the Company's acquisition of DMS. The facility exit costs were due to the outsourcing of manufacturing certain products in the Company's line of Polycold cryochillers and compressors within the United States to a third party contract manufacturer. The facility exit costs were estimated according to future lease payments and operating costs to be paid until the termination of the lease.

The Company recorded a restructuring charge of $0.8 million and $1.5 million for the three and six months ended March 31, 2014, respectively. These restructuring costs consisted primarily of severance and other workforce-related costs resulting from the consolidation of certain administrative functions in the Brooks Life Science Systems segment, the on-going transition of manufacturing certain of the Company’s Polycold products to a third party contract manufacturer and other programs designed to improve the Company’s cost structure.

The activity for the three and six months ended March 31, 2015 and 2014 related to the Company's restructuring-related accruals, excluding amounts related to the discontinued operations, is summarized below (in thousands):



	Activity — Three months ended March 31, 2015
	Balance at December 31, 2014		Expense		Utilization			Balance at March 31, 2015
Facilities and other	$	1,175	$	—	$	(271	)	$	904
Workforce-related	2,753		685		(1,045		)	2,393
	$	3,928	$	685	$	(1,316	)	$	3,297

	Activity — Three Months Ended March 31, 2014
	Balance at December 31, 2013		Expense		Utilization			Balance at March 31, 2014
Facilities and other	$	57	$	7	$	(64	)	$	—
Workforce-related	1,405		765		(618		)	1,552
	$	1,462	$	772	$	(682	)	$	1,552

	Activity — Six months ended March 31, 2015
	Balance at September 30, 2014		Expense		Utilization			Balance at March 31, 2015
Facilities and other	$	71	$	1,205	$	(372	)	$	904
Workforce-related	3,404		2,148		(3,159		)	2,393
	$	3,475	$	3,353	$	(3,531	)	$	3,297

	Activity — Six months ended March 31, 2014
	Balance at September 30, 2013		Expense		Utilization			Balance at March 31, 2014
Facilities and other	$	155	$	13	$	(168	)	$	—
Workforce-related	1,257		1,506		(1,211		)	1,552
	$	1,412	$	1,519	$	(1,379	)	$	1,552

The Company anticipates that the accrued restructuring costs at March 31, 2015 will be substantially paid in the next twelve months.