RESTRUCTURING

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



	2016 Restructuring						2015 Restructuring			2014 Restructuring			2013 Restructuring
	Employee Termination Costs			Other			Employee Termination Costs			Employee Termination Costs			Employee Termination Costs			Total
Balance at September 30, 2013	$	—		$	—		$	—		$	—		$	350		$	350
Restructuring charge	—			—			—			152			—			152
Payments	—			—			—			(152		)	(279		)	(431		)
Reversals	—			—			—			—			(71		)	(71		)
Balance at September 30, 2014	—			—			—			—			—			—
Restructuring charge	—			—			412			—			—			412
Payments	—			—			(403		)	—			—			(403		)
Reversals	—			—			(9		)	—			—			(9		)
Balance at September 30, 2015	—			—			—			—			—			—
Restructuring charge	558			195			—			—			—			753
Payments	(559		)	(195		)	—			—			—			(754		)
Reversals	(6		)	—			—			—			—			(6		)
Foreign currency fluctuation	7			—			—			—			—			7
Balance at September 30, 2016	$	—		$	—		$	—		$	—		$	—		$	—

2016 Restructuring

On January 19, 2016, we approved a restructuring plan for our wireless design services group. This plan resulted in an elimination of 5 positions. We recorded a restructuring charge of $0.1 million related to severance during the second quarter of fiscal 2016 and paid the majority of the severance during that same quarter.

On November 19, 2015, we approved a restructuring plan impacting our corporate staff. The plan closed our Dortmund, Germany office and relocated certain employees to our Munich office. We also recorded a contract termination charge as we relocated employees in our Minneapolis, Minnesota office to our World Headquarters in Minnetonka, Minnesota in December 2015. We recorded a restructuring charge of $0.7 million that included $0.5 million of severance and $0.2 million of contract termination costs during the first quarter of fiscal 2016. This restructuring resulted in an elimination of 10 positions. The payments associated with these charges were completed in the third quarter of fiscal 2016.

10. RESTRUCTURING (CONTINUED)

2015 Restructuring

On January 22, 2015, we announced the closure of our India location. The March closure resulted in the elimination of approximately 38 employees from engineering, sales and administration. We recorded a restructuring charge of $0.4 million related to severance during the second quarter of fiscal 2015. The payments associated with this charge were completed during the third quarter of fiscal 2015.

2014 Restructuring

On October 31, 2013, we announced our intention to restructure certain of our operations in India. The restructuring was primarily associated with cost reduction initiatives resulting in the elimination of approximately 40 engineering and sales positions in our work force. We recorded a restructuring charge of $0.2 million related to severance during the first quarter of fiscal 2014. The payments associated with these charges and all the actions associated with the restructuring were completed during the third quarter of fiscal 2014.

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 along with a reversal of $0.1 million were completed during the first quarter of fiscal 2014.