RESTRUCTURING CHARGES (Tables)

6 Months Ended

Mar. 31, 2023

Restructuring and Related Activities [Abstract]

Summary of the Restructuring and Other Related Charges

A summary of the restructuring and other related charges included in Cost of goods and services and SG&A expenses in the Company's Condensed Consolidated Statements of Operations were as follows:

	For the Three Months Ended March 31,				For the Six Months Ended March 31,
	2023		2022		2023		2022
Cost of goods and services	$	74,645	$	2,455	$	74,645	$	2,777
Selling, general and administrative expenses	3,689		2,311		3,689		3,705
Total restructuring charges	$	78,334	$	4,766	$	78,334	$	6,482

	For the Three Months Ended March 31,				For the Six Months Ended March 31,
	2023		2022		2023		2022
Personnel related costs	$	8,050	$	1,878	$	8,050	$	2,138
Facilities, exit costs and other	11,166		1,122		11,166		2,289
Non-cash facility and other	59,118		1,766		59,118		2,055
Total	$	78,334	$	4,766	$	78,334	$	6,482

Summary of Accrued Liability for the Restructuring and Related Charges

The following tables summarizes the accrued liabilities of the Company's restructuring actions for the six months ended March 31, 2022 and 2023:

	Cash Charges				Non-Cash
	Personnel related costs		Facilities & Exit Costs		Facility and Other Costs(1)		Total
Accrued liability at September 30, 2021	$	418	$	264	$	—	$	682
Q1 Restructuring charges	260		1,167		289		1,716
Q1 Cash payments	(275)		(1,167)		—		(1,442)
Q1 Non-cash charges	—		—		(289)		(289)
Accrued liability at December 31, 2021	$	403	$	264	$	—	$	667
Q2 Restructuring charges	1,878		1,122		1,766		4,766
Q2 Cash payments	(1,883)		(1,122)		—		(3,005)
Q2 Non-cash charges	—		—		(1,766)		(1,766)
Accrued liability at March 31, 2022	$	398	$	264	$	—	$	662

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(1) Non-cash charges in Facility and Other Costs primarily represent the non-cash write-off of certain long-lived assets and inventory that has no recoverable value in connection with certain facility closures.

	Cash Charges				Non-Cash
	Personnel related costs		Facilities & Exit Costs		Facility and Other Costs (2)		Total
Accrued liability at September 30, 2022	$	386	$	264	$	—	$	650
Q1 Cash payments	(74)		(93)		—		(167)
Accrued liability at December 31, 2022	$	312	$	171	$	—	$	483
Q2 Restructuring charges	8,050		11,166		59,118		78,334
Q2 Cash payments	(244)		(1,883)		—		(2,127)
Q2 Non-cash charges	—		—		(59,118)		(59,118)
Accrued liability at March 31, 2023	$	8,118	$	9,454	$	—	$	17,572

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(2) Non-cash charges in Facility and Other Costs represent the non-cash impairment charges related to certain fixed assets at several manufacturing sights and to adjust inventory to net realizable value.