RESTRUCTURING CHARGES (Tables)

3 Months Ended

Dec. 31, 2023

Restructuring and Related Activities [Abstract]

Schedule 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 December 31,
	2023
Cost of goods and services	$	11,646
Selling, general and administrative expenses	754
Total restructuring charges	$	12,400

	For the Three Months Ended December 31,
	2023
Personnel related costs	$	1,847
Facilities, exit costs and other	2,071
Non-cash facility and other	8,482
Total	$	12,400

Schedule of Accrued Liability for the Restructuring and Related Charges

The following tables summarizes the accrued liabilities of the Company's restructuring actions for the three months ended December 31, 2023:

	Cash Charges				Non-Cash
	Personnel related costs		Facilities & Exit Costs		Facility and Other Costs(1)		Total
Accrued liability at September 30, 2023	$	14,107	$	5,551	$	—	$	19,658
Restructuring charges	1,847		2,071		8,482		12,400
Cash payments	(7,215)		(3,362)		—		(10,577)
Non-cash charges	—		—		(8,482)		(8,482)
Accrued liability at December 31, 2023	$	8,739	$	4,260	$	—	$	12,999

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(1) Non-cash charges in Facility and Other Costs represent non-cash impairment charges to adjust inventory to net realizable value.