RESTRUCTURING CHARGES

6 Months Ended

Mar. 31, 2021

Restructuring and Related Activities [Abstract]

NOTE 16 RESTRUCTURING CHARGES

During the second quarter of fiscal 2021, we reorganized our IT operations and moved select IT functions to a managed service provider. Cost incurred, as of March 31, 2021, in connection with the restructuring are comprised of one-time severance benefits to employees who were involuntarily terminated. The termination date of some of the employees extend beyond March 31, 2021, and such employees are required to render service through their respective termination date in order to receive the one-time severance benefit.

Additionally, as we continue to take measures to adjust our cost structure lower based on activity levels, during the three months ended March 31, 2021, we incurred one-time moving related expenses due to the downsizing and relocation of our Houston assembly facility.

The following table summarizes the restructuring charges incurred during the six months ended March 31, 2021:


(in thousands)	North America Solutions		Corporate		Total
Employee termination benefits	$	17	$	165	$	182
Moving related expenses	1,564		—		1,564
Total restructuring charges	$	1,581	$	165	$	1,746

The following table summarizes the Company's accrual for restructuring charges for the six months ended March 31, 2021:


(in thousands)	Accounts Payable		Accrued Liabilities
Accrued restructuring charges at September 30, 2020	$	551	$	—
Charges	1,539		207
Cash payments	(1,716)		(43)
Accrued restructuring charges at March 31, 2021	$	374	$	164

These expenses are recorded within restructuring charges on our Unaudited Condensed Consolidated Statements of Operations for the six months ended March 31, 2021 and the related liability is recorded within accounts payable and accrued liabilities on our Unaudited Condensed Consolidated Balance Sheets at March 31, 2021.