Restructuring and Other Costs, Net

6 Months Ended

Mar. 31, 2021

Restructuring And Related Activities [Abstract]

Note 11. Restructuring and Other Costs, Net

Restructuring and other costs, net includes 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. The following table sets forth accrual activity relating to restructuring reserves for the six months ended March 31, 2021 (dollars in thousands):

	Personnel			Facilities			Restructuring Subtotal			Other			Total
Balance at September 30, 2020	$	764		$	10		$	774		$	1,928		$	2,702
Restructuring and other costs, net		381			565			946			71			1,017
Non-cash adjustments		—			2,749			2,749			—			2,749
Cash (payments) receipts		(719	)		(372	)		(1,091	)		(1,999	)		(3,090	)
Foreign exchange impact on ending balance		6			(30	)		(24	)		—			(24	)
Balance at March 31, 2021	$	432		$	2,922		$	3,354		$	—		$	3,354

The following table sets forth restructuring and other costs, net recognized for the three and six months ended March 31, 2021 and 2020 (dollars in thousands):

	Three Months Ended March 31,				Six Months Ended March 31,
	2021		2020		2021		2020

Personnel	$	45	$	321	$	381	$	681
Facilities		447		—		565		—
Restructuring subtotal		492		321		946		681
Other		45		2,549		71		9,743
Restructuring and other costs, net	$	537	$	2,870	$	1,017	$	10,424

Fiscal Year 2021

For the three months ended March 31, 2021, we recorded restructuring charges of $0.5 million, which resulted from a $0.4 million charge resulting from the closure of facilities that will no longer be utilized.

For the six months ended March 31, 2021, we recorded restructuring charges of $1.0 million, which included a $0.4 million severance charge related to the elimination of personnel and a $0.6 million charge resulting from the closure of facilities that will no longer be utilized.

Fiscal Year 2020

For the three months ended March 31, 2020, we recorded restructuring charges of $2.9 million, which included a $0.3 million severance charge related to the elimination of personnel, and $2.5 million related to costs incurred to establish the Cerence business as a standalone public company.

For the six months ended March 31, 2020, we recorded restructuring charges of $10.4 million, which included a $0.7 million severance charge related to the elimination of personnel, and $9.7 million related to costs incurred to establish the Cerence business as a standalone public company.