RESTRUCTURING CHARGES (Tables)

9 Months Ended

Jun. 30, 2016

Schedule of Changes in the Accrual for Restructuring Charges

The following table presents the changes in the accrual for restructuring and severance charges, which is included under the caption “Accrued expenses” in our consolidated balance sheets, as of June 30, 2016 and September 30, 2015 (in thousands):


Balance at September 30, 2014	$	-
Charges		1,786
Payments		(1,555)
Balance at September 30, 2015		231
Charges		561
Payments		(618)
Balance at June 30, 2016	$	174

Restructuring Charges Included in our Unaudited Consolidated Statements of Operations

The following table presents restructuring and severance charges included in our unaudited consolidated statements of operations (in thousands):


	Three Months Ended				Nine Months Ended
	June 30,				June 30,

	2016		2015		2016		2015

Cost of maintenance and services	$	7	$	(14)	$	57	$	365
Sales and marketing		248		31		482		716
Engineering and product development		16		11		20		323
General and administrative		-		1		2		236
	$	271	$	29	$	561	$	1,640