RESTRUCTURING CHARGES

In the first quarter of fiscal 2017, we began the implementation of planned restructuring activities in connection with the acquisition of Rofin. These activities primarily relate to exiting our legacy high power fiber laser product line, change of control payments to Rofin officers, the exiting of two product lines acquired in the acquisition of Rofin, realignment of our supply chain due to segment reorganization and consolidation of sales and distribution offices as well as certain manufacturing sites. These activities resulted in charges primarily for employee termination, other exit related costs associated with the write-off of property and equipment and inventory and early lease termination costs.

The following table presents our current liability as accrued on our balance sheets for restructuring charges. The table sets forth an analysis of the components of the restructuring charges and payments and other deductions made against the accrual for the first three months of fiscal 2018 and 2017 (in thousands):



	Severance Related			Asset Write-Offs			Other			Total
Balances, September 30, 2017	$	1,301		$	—		$	—		$	1,301
Provision	629			430			105			1,164
Payments and other	(755		)	(430		)	(105		)	(1,290		)
Balances, December 30, 2017	$	1,175		$	—		$	—		$	1,175



	Severance Related			Asset Write-Offs			Other		Total
Balances, October 1, 2016	$	—		$	—		$	—	$	—
Provision	2,703			4,359			—		7,062
Payments and other	(344		)	(4,359		)	—		(4,703		)
Balances, December 31, 2016	$	2,359		$	—		$	—	$	2,359

At December 30, 2017, $1.2 million of accrued restructuring costs were included in other current liabilities. The current quarter severance related costs are primarily comprised of severance pay for employees being terminated due to the consolidation of certain manufacturing sites. The current quarter asset write-offs are primarily comprised of inventory and equipment write-offs due to consolidation of certain manufacturing sites. The severance related costs in the first quarter of fiscal 2017 are primarily comprised of severance pay for employees being terminated due to the transition of activities out of Rofin including change of control payments to Rofin officers. The asset write-offs in the first quarter of fiscal 2017 are primarily comprised of write-offs of inventory and equipment due to exiting our legacy high power fiber laser product line and inventory write-offs due to the exit of other Rofin product lines.

By segment, $0.4 million and $6.9 million of restructuring costs were incurred in the ILS segment and $0.8 million and $0.2 million were incurred in the OLS segment in the three months ended December 30, 2017 and December 31, 2016, respectively. Restructuring charges are recorded in cost of sales, research and development and selling, general and administrative expenses in our condensed consolidated statements of operations.