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RESTRUCTURING CHARGES AND SEVERANCE CHARGES
12 Months Ended
Sep. 28, 2014
Restructuring and Related Activities [Abstract]  
RESTRUCTURING CHARGES AND SEVERANCE CHARGES
RESTRUCTURING AND SEVERANCE CHARGES 
The following table reflects the related restructuring activities and the accrued liabilities at the dates below (amounts in thousands):
 
 
Employee Severance
 
Contract Termination Costs
 
Other Associated Costs
 
Total
Balance at September 29, 2013
 
$
1,826

 
$
6,936

 
$

 
$
8,762

Assumed from acquisition
 
799

 
1,885

 

 
2,684

Provisions
 
13,915

 
11,437

 
9,248

 
34,600

Reversal of prior provision
 
(339
)
 
(2,756
)
 

 
(3,095
)
Cash expenditures
 
(13,871
)
 
(8,786
)
 
(2,535
)
 
(25,192
)
Other non-cash settlement
 
1,749

 
(519
)
 
(6,713
)
 
(5,483
)
Balance at September 28, 2014
 
$
4,079

 
$
8,197

 
$

 
$
12,276


We recorded net provisions for employee severance of $13.6 million for 2014, which covered approximately 350 individuals in engineering, manufacturing, administration and sales. Employee severance is expected to be paid within the next twelve months.
We recorded provisions for contract termination costs of $11.4 million for 2014, of which $7.9 million was recorded for the fair value at the cease-use date of operating lease liabilities for space we have exited and $3.0 million was recorded for lease termination costs. Facilities consisted of manufacturing sites, as well as sales, engineering and administrative space. We recorded a $2.8 million reversal of prior provision related to a lease termination agreement executed during 2014 for a manufacturing facility in Scottsdale, Arizona. We recorded provisions for this facility when it ceased production activities in 2011.
We recorded net provisions for other associated costs for restructuring of $9.2 million for 2014 primarily for facility and equipment impairments and costs incurred to close facilities and relocate operations, and included in this amount was a charge of $1.5 million related to the sale of a property that was previously used primarily as a manufacturing facility.