Accrued Expenses and Other Current Liabilities

The components of accrued expenses and other current liabilities consisted of the following:



	As of		As of
(in thousands)	June 30, 2018		September 30, 2017
Compensation	$	2,593	$	3,904
Warranty	765		684
Professional fees	319		653
Customer deposits	75		20
Income and other taxes	5,895		2,920
Severance and restructuring accruals	360		628
Other	1,325		1,016
Accrued expenses and other current liabilities	$	11,332	$	9,825

Compensation: Compensation is primarily comprised of accrued employee salaries, taxes and benefits.

Severance and restructuring accruals: In an effort to better align our current and future business operations, in November 2016, the Company announced a reduction in the workforce of approximately 5 individuals and recorded a charge of $0.2 million in the nine months ended June 30, 2017 related to the outsourcing of our satellite communications assembly operations.

In March 2017, the Company announced an additional workforce reduction of approximately 14 individuals and recorded a charge of $0.1 million in the nine months ended June 30, 2017 related to the outsourcing of a portion of our wafer fabrication lab. During the three and nine months ended June 30, 2017, the Company recorded an additional charge of $0.4 million for six additional individuals related to the March 2017 workforce reduction. Also, in March 2017, in connection with our anticipated opening later in fiscal year 2017 of a new manufacturing facility in China to reduce costs and improve efficiency, we accrued for a workforce reduction of approximately 265 individuals and recorded a charge of $0.5 million in the nine months ended June 30, 2017. During the three and nine months ended June 30, 2017, the Company recorded an additional charge of $0.4 million for the workforce reduction of 72 additional individuals related to the opening of our new manufacturing facility in China.

In September 2017, the Company announced it would close its Ivyland, Pennsylvania location during fiscal year 2018 and reduce its workforce by approximately 11 individuals and recorded a charge for severance for the affected employees in the amount of $0.3 million in the fiscal year ended September 30, 2017.

In connection with the closing of the Ivyland, Pennsylvania location in January 2018, we accrued for the remaining lease costs of the facility through the lease termination of February 2019. Included in selling, general and administrative expense for the nine months ended June 30, 2018, was $0.2 million related to the remaining lease costs.

In March 2018, the Company announced an additional workforce reduction of approximately 21 individuals to better align our workforce towards our Chip Devices and Navigation Systems product lines and away from Broadbrand product lines and recorded a charge of $0.4 million in the nine months ended June 30, 2018.

Our severance and restructuring-related accruals specifically relate to the separation agreements and reductions in force discussed above and non-cancelable obligations associated with an abandoned leased facility. Expense related to severance and restructuring accruals is included in selling, general, and administrative expense on our statements of operations and comprehensive income. The following table summarizes the changes in the severance accrual account:



(in thousands)	Severance-related accruals			Restructuring- related accruals			Total
Balance as of September 30, 2017	$	628		$	—		$	628
Expense - charged to accrual	512			186			698
Payments and accrual adjustments	(898		)	(68		)	(966		)
Balance as of June 30, 2018	$	242		$	118		$	360

Warranty: The following table summarizes the changes in our product warranty accrual accounts:



Product Warranty Accruals	For the three months ended June 30,						For the nine months ended June 30,
(in thousands)	2018			2017			2018			2017
Balance at beginning of period	$	837		$	899		$	684		$	871
Provision for product warranty - expense	54			185			336			488
Adjustments and utilization of warranty accrual	(126		)	(286		)	(255		)	(561		)
Balance at end of period	$	765		$	798		$	765		$	798