Restructuring and Other Costs, Net

3 Months Ended

Dec. 31, 2019

Restructuring And Related Activities [Abstract]

Note 8. Restructuring and Other Costs, Net

Restructuring and other costs, net include restructuring expenses as well as other charges that are unusual in nature, are the result of unplanned events, and arise outside of the ordinary course of our business such as employee severance costs, costs for consolidating duplicate facilities, and separation costs directly attributable to the Cerence business becoming a standalone public company. The following table sets forth accrual activity relating to restructuring reserves for the three months ended December 31, 2019 (dollars in thousands):

	Personnel			Facilities			Separation			Total
Balance at October 1, 2019	$	489		$	26		$	3,876		$	4,391
Restructuring and other costs, net		360			—			7,194			7,554
Cash payments		(201	)		(5	)		(3,004	)		(3,210	)
Foreign exchange impact on ending balance		8			1			—			9
Balance at December 31, 2019	$	656		$	22		$	8,066		$	8,744

	Three Months Ended December 31,
	2019								2018
	Personnel		Facilities		Separation		Total		Personnel			Facilities		Separation		Total
Restructuring charges	$	360	$	—	$	7,194	$	7,554	$	(663	)	$	2,055	$	1,735	$	3,127

For the three months ended December 31, 2019, we recorded restructuring charges of $7.6 million, which included a $0.4 million severance charge related to the elimination of personnel, and $7.2 million related to costs incurred to establish the Cerence business as a standalone public company.

For the three months ended December 31, 2018, we recorded restructuring charges of $3.1 million, which included a $0.7 million severance charge reversal related to the elimination of personnel across multiple functions, $2.1 million primarily resulting from the restructuring of facilities that will no longer be utilized, and $1.7 million related to professional services fees incurred to establish the Cerence business as a standalone public company.