NOTE 5 – RESTRUCTURING CHARGES

For the three and six months ended March 27, 2015, the Company recorded $13 and $23, respectively, in accretion of interest expense related to the liability recorded in fiscal 2013 and revised in fiscal 2014 associated with the consolidation of the Company’s two assembly and integration facilities in the United States into a single facility. For the three and six months ended March 28, 2014 the Company recorded $10 and $21, respectively, in accretion of interest expense related to the liability recorded in fiscal 2013 associated with this action. The remaining liability from this action is included in other current liabilities and other long-term liabilities. For the three months ended March 27, 2015, the Company also recorded $30 in restructuring charges related to severance benefits for the termination of certain employees at the Company’s facility in France.

Restructuring charges related to previously recorded charges affected the Company’s financial position as follows:


	Accrued Compensation			Other Current Liabilities			Other Long-term Liabilities
Balance as of September 26,2014	$	16		$	705		$	1,662
Additional charges		30		$	—		$	—
Accretion of interest expense		—			23			—
Cash paid		(41	)		(358	)		—
Reclassification from other long-term liabilities to other current liabilities		—			341			(341	)

Balance as of March 27, 2015	$	5		$	711		$	1,321