RESTRUCTURING CHARGES (Tables)

9 Months Ended

Jun. 30, 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 June 30,				For the Nine Months Ended June 30,
	2023		2022		2023		2022
Cost of goods and services	$	1,777	$	2,441	$	76,422	$	5,218
Selling, general and administrative expenses	2,085		3,468		5,774		7,173
Total restructuring charges	$	3,862	$	5,909	$	82,196	$	12,391

	For the Three Months Ended June 30,				For the Nine Months Ended June 30,
	2023		2022		2023		2022
Personnel related costs	$	2,234	$	1,613	$	10,284	$	3,751
Facilities, exit costs and other	1,628		3,857		12,794		6,146
Non-cash facility and other	—		439		59,118		2,494
Total	$	3,862	$	5,909	$	82,196	$	12,391

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 nine months ended June 30, 2023 and 2022:

	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
Q3 Restructuring charges	1,613		3,857		439		5,909
Q3 Cash payments	(1,619)		(3,857)		—		(5,476)
Q3 Non-cash charges	—		—		(439)		(439)
Accrued liability at June 30, 2022	$	392	$	264	$	—	$	656

___________________

(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
Q3 Restructuring charges	2,234		1,628		—		3,862
Q3 Cash payments	(579)		(4,245)		—		(4,824)
Accrued liability at June 30, 2023	$	9,773	$	6,837	$	—	$	16,610

___________________

(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.