Restructuring and Related Costs (Tables)

6 Months Ended

Mar. 31, 2018

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs

Restructuring expense accruals included in the Consolidated Balance Sheets are as follows:

	March 31, 2018		September 30, 2017
Accrued payroll and related costs	$	2,925	$	3,485
Other accrued liabilities	103		98
Other long-term liabilities	203		379
Total severance and related costs	$	3,231	$	3,962

Restructuring expense included in our Consolidated Statements of Income for all restructuring actions are as follows:

	Three Months Ended
	March 31, 2018						April 1, 2017
	Test		Sensors		Total		Test		Sensors		Total
Cost of sales	$	304	$	—	$	304	$	—	$	254	$	254
Selling and marketing	—		16		16		—		45		45
General and administrative	42		—		42		—		82		82
Total restructuring expense	$	346	$	16	$	362	$	—	$	381	$	381

	Six Months Ended
	March 31, 2018						April 1, 2017
	Test		Sensors		Total		Test		Sensors		Total
Cost of sales	$	424	$	—	$	424	$	—	$	580	$	580
Selling and marketing	—		7		7		—		126		126
General and administrative	177		—		177		—		238		238
Total restructuring expense	$	601	$	7	$	608	$	—	$	944	$	944

Restructuring expense accruals included in the Consolidated Balance Sheets for all restructuring actions are as follows:

	2017						2016			2014
	Test			Sensors			Sensors			Test			Total
Balance, September 30, 2017	$	2,899		$	120		$	209		$	734		$	3,962
Restructuring expense	601			7			—			—			608
Payments	(1,002		)	(95		)	(62		)	(192		)	(1,351		)
Other adjustments	(32		)	—			—			—			(32		)
Currency translation	—			6			10			28			44
Balance, March 31, 2018	$	2,466		$	38		$	157		$	570		$	3,231