During the second quarter of fiscal 2018, the Company began implementation of a plan to realign its business structure into two business units, Diagnostics and Life Science, supported by a global corporate team. Since that time and as part of this plan, certain functions and locations within both business units have been streamlined, including: (i) the elimination of certain

executive

management and commercial sales positions; (ii) the closing of Life Science locations in Taunton, Massachusetts and Singapore, the operations of which were transferred to our locations in Memphis, Tennessee and London, England, respectively; and (iii) the transfer of certain functions performed in the Billerica, Massachusetts Diagnostics facility to the corporate headquarters in Cincinnati, Ohio. Further restructuring costs were incurred in fiscal 2019 and the first nine months of fiscal 2020, as refinements to each business unit’s cost structure continued to be made and the Company incurred severance payment obligations relating to the transition of its previous chief financial officer.

As a result of these activities, restructuring costs

totaling $

and

1,801

were recorded during the three

months

ended June 30, 2020 and 2019, respectively,

and $

620

and $1,701 during the nine months ended June 30, 2020 and 2019, respectively.

A reconciliation of the changes in the liabilities associated with the restructuring charges from September 30, 2019 through June 30, 2020 is as

follows


	Employee Separation and Related Costs			Lease and Other Contract Termination Fees			Other			Total
Balance at September 30, 2019	$	1,010		$	12		$	114		$	1,136
Restructuring charges		575			86			—			661
Reversal of prior period accruals		(41	)		—			—			(41	)
Payments		(1,515	)		(98	)		(114	)		(1,727	)

Balance at June 30, 2020	$	29		$	—		$	—		$	29