Restructuring Costs (Notes)

6 Months Ended

Apr. 04, 2015

Restructuring and Related Activities Disclosure [Text Block]

The Company did not incur any restructuring costs for the three months ended April 4, 2015. Restructuring costs for the six months ended April 4, 2015, related to the relocation of manufacturing operations from Juarez, Mexico to Guadalajara, Mexico. These charges are recorded within restructuring costs on the Condensed Consolidated Statements of Comprehensive Income. Restructuring liabilities are recorded within other accrued liabilities on the Condensed Consolidated Balance Sheets.

For the six months ended April 4, 2015, the Company incurred restructuring costs of $1.7 million, which consisted of the following:


•	$1.6 million of moving and transition costs resulting from the relocation of manufacturing operations from Juarez to Guadalajara; and


•	$0.1 million of employee termination and severance costs from the reduction of the Company's workforce in Juarez.

The Company did not recognize an income tax benefit for these restructuring costs due to tax losses in the jurisdiction where the restructuring costs occurred.

The Company's restructuring accrual activity for the three months ended April 4, 2015 is included in the table below (in thousands):



			Employee			Lease
	Fixed		Termination			Obligations
	Asset		and Severance			and Other
	Impairment		Costs			Exit Costs		Total
Accrued balance, January 3, 2015	$	—	$	62		$	—	$	62
Restructuring costs	—		—			—		—
Amounts utilized	—		(62		)	—		(62		)
Accrued balance, April 4,2015	$	—	$	—		$	—	$	—

The Company's restructuring accrual activity for the six months ended April 4, 2015 is included in the table below (in thousands):



			Employee			Lease
	Fixed		Termination			Obligations
	Asset		and Severance			and Other
	Impairment		Costs			Exit Costs			Total
Accrued balance, September 27, 2014	$	—	$	142		$	—		$	142
Restructuring costs	—		144			1,547			1,691
Amounts utilized	—		(286		)	(1,547		)	(1,833		)
Accrued balance, April 4,2015	$	—	$	—		$	—		$	—

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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