RESTRUCTURING

2013 Restructuring

On September 27, 2013, we announced our intention to restructure certain of our operations in the U.S. The restructuring was primarily associated with cost reduction initiatives and resulted in the elimination of 15 positions in our work force. We recorded a restructuring charge of $0.4 million for severance during the fourth quarter of fiscal 2013. The payments associated with these charges and all the actions associated with the restructuring are expected to be completed by the first quarter of fiscal 2014.

Below is a summary of the restructuring charges and other activity within the restructuring accrual (in thousands):



	Employee Termination Costs		Other		Total
Balance at September 30, 2012	$	—	$	—	$	—
Restructuring charge	350		—		350
Balance at September 30, 2013	$	350	$	—	$	350

2012 Restructuring

On April 26, 2012, we announced our intention to restructure certain of our operations. The restructuring relates primarily to changes being implemented to focus on a shift in our business to more aggressively sell end-to-end M2M solutions. As a result of this restructuring, we eliminated employment positions in our work force and have moved to hire new employees or re-assign existing employees into newly created positions. We recorded $1.0 million of restructuring charges on a pre-tax basis. These charges were incurred in connection with reductions in force of 30 employees and represented severance of $0.6 million and expenses from vacating facilities in Davis, California and Huntington Beach, California of approximately $0.4 million. The payments associated with these charges and all the actions associated with the restructuring were completed by the second quarter of fiscal 2013.

Below is a summary of the restructuring charges and other activity within the restructuring accrual (in thousands):



	Employee Termination Costs			Other			Total
Balance at September 30, 2011	$	—		$	—		$	—
Restructuring charge	568			395			963
Payments	(555		)	(287		)	(842		)
Balance at September 30, 2012	13			108			121
Payments	—			(84		)	(84		)
Reversals	(13		)	(24		)	(37		)
Balance at September 30, 2013	$	—		$	—		$	—