RESTRUCTURING

Manufacturing Transition

As announced on April 3, 2018, we transferred the manufacturing functions of our Eden Prairie, Minnesota operations facility to existing contract manufacture suppliers. As a result, 53 employment positions in total were eliminated, resulting in restructuring charges amounting to approximately $0.5 million for employee costs during the third and fourth quarters of fiscal 2018. The payments associated with these charges were completed in the first half of fiscal 2019.

10. RESTRUCTURING (CONTINUED)

2017 Restructuring

In May 2017, we approved a restructuring plan primarily impacting our France location, which is now closed. We also eliminated certain employment positions in the U.S. The restructuring was the result of a decision to consolidate our France operations to our Europe, Middle East and Africa ("EMEA") headquarters in Munich. The total restructuring charges amounted to $2.5 million, which included $2.3 million of employee costs and $0.2 million of contract termination costs during the third quarter of fiscal 2017. These actions resulted in an elimination of 10 employment positions in the U.S. and 8 employment positions in France. The payments associated with these charges were completed during the first half of fiscal 2019.

Below is a summary of the restructuring charges and other activity within the restructuring accrual all of which is included in our IoT Products & Services segment (in thousands):



	Manufacturing Transition			2017 Restructuring
	Employee Termination Costs			Employee Termination Costs			Other			Total
Balance at September 30, 2016	$	—		$	—		$	—		$	—
Restructuring charge	—			2,258			257			2,515
Payments	—			(845		)	(141		)	(986		)
Foreign currency fluctuation	—			115			12			127
Balance at September 30, 2017	$	—		$	1,528		$	128		$	1,656
Restructuring charge	504			—			—			504
Payments	(357		)	(1,035		)	(161		)	(1,553		)
Reversals	—			(244		)	41			(203		)
Foreign currency fluctuation	—			44			5			49
Balance at September 30, 2018	$	147		$	293		$	13		$	453
Payments	(108		)	(233		)	(18		)	(359		)
Reversals	(39		)	(53		)	5			(87		)
Foreign currency fluctuation	—			(7		)	—			(7		)
Balance at September 30, 2019	$	—		$	—		$	—		$	—