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RESTRUCTURING CHARGES (Tables)
 6 Months Ended
Mar. 31, 2024
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 March 31,For the Six Months Ended March 31,
2024202320242023
Cost of goods and services$1,334 $74,645 $12,980 $74,645 
Selling, general and administrative expenses1,067 3,689 1,821 3,689 
Total restructuring charges$2,401 $78,334 $14,801 $78,334 
For the Three Months Ended March 31,For the Six Months Ended March 31,
2024202320242023
Personnel related costs$482 $8,050 $2,329 $8,050 
Facilities, exit costs and other1,919 11,166 3,990 11,166 
Non-cash facility and other— 59,118 8,482 59,118 
Total$2,401 $78,334 $14,801 $78,334 
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 six months ended March 31, 2024 and 2023:
Cash ChargesNon-Cash
Personnel related costsFacilities &
Exit Costs
Facility and Other Costs(1)
Total
Accrued liability at September 30, 2023$14,107 $5,551 $— $19,658 
Q1 Restructuring charges1,847 2,071 8,482 12,400 
Q1 Cash payments(7,215)(3,362)— (10,577)
Q1 Non-cash charges— — (8,482)(8,482)
Accrued liability at December 31, 2023$8,739 $4,260 $— $12,999 
Q2 Restructuring charges482 1,919 — 2,401 
Q2 Cash payments(608)(1,919)— (2,527)
Accrued liability at March 31, 2024$8,613 $4,260 $— $12,873 
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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.

Cash ChargesNon-Cash
Personnel related costsFacilities &
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 charges8,050 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 sites and to adjust inventory to net realizable value.