. Restructuring

Commencing in fiscal

2015

and through the current fiscal year, the Company’s management approved, committed to and initiated plans to restructure and further improve efficiencies by implementing cost reductions in line with expected decreases in revenue. The Company renegotiated several office leases and relocated to smaller space, while also negotiating sub-leases for the original space. In addition, the Company executed a general work-force reduction and recognized costs for severance and termination benefits. These restructuring charges and accruals require estimates and assumptions, including contractual rental commitments or lease buy-outs for vacated office space and related costs, and estimated sub-lease income. The Company’s sub-lease assumptions include the rates to be charged to a sub-tenant and the timing of the sub-lease arrangement. All of the vacated lease space is currently contractually occupied by a new sub-tenant for the remaining life of the lease. In the

second

quarter of fiscal

2017,

the Company initiated a plan to shut down its operations in India. In the

second

quarter of fiscal

2018,

the Company restructured the office lease for its Corporate headquarters. All of these estimates and assumptions will be monitored on a quarterly basis for changes in circumstances with the corresponding adjustments reflected in the Condensed Consolidated Statement of Operations.

The following table summarizes the restructuring activity for the

three

and

nine

months ended

June 30, 2018:

	Facility Closures and Other Costs
Balance at beginning of period, October 1, 2017	$	176
Charges to operations		-
Cash disbursements		(67	)
Changes in estimates		-
Balance at end of period, December 31, 2017	$	109
Charges to operations		140
Cash disbursements		(121	)
Changes in estimates		(20	)
Balance at end of period, March 31, 2018	$	108
Charges to operations		2
Cash disbursements		(21	)
Changes in estimates		-
Accretion Expense		4
Balance at end of period, June 30, 2018	$	93

The components of the accrued restructuring liabilities is as follows:

	As of		As of
	June 30, 2018		September 30, 2017
Facilities and related	$	93	$	133
Other		-		43
Total	$	93	$	176

As of

June 30, 2018,

$78

was reflected in Accrued Liabilities and

$15

in Other Long Term Liabilities in the Condensed Consolidated Balance Sheet. As of

September 30, 2017,

$119

is reflected in Accrued Liabilities and

$57

is reflected in Other Long Term liabilities in the Condensed Consolidated Balance Sheet.