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Note 7 Restructuring
 9 Months Ended
Jun. 29, 2013
Restructuring and Related Activities [Abstract]  
Restructuring and Related Activities Disclosure [Text Block]
Restructuring

Restructuring Plans — 2012

In 2012, the Company initiated restructuring plans related to plant closures and business reorganizations. Costs associated with these plans are expected to be $30.4 million and to include employee severance, costs related to facilities, asset impairment charges and other exit costs. In connection with actions taken to date under these plans, the Company recorded employee termination benefits of $13.7 million for 2,150 employees, of which $0.3 million was recorded during the third quarter of 2013, $7.8 million of costs related to facilities (including environmental remediation), of which $4.6 million was recorded during the third quarter of 2013, and $4.5 million of asset impairment charges, none of which was recorded during the third quarter of 2013. These plans are expected to be completed in 2013. As of June 29, 2013, $2.0 million of severance remains payable and is expected to be paid by early 2014.

Restructuring Plans — Prior to 2012

Due to completion of all actions under restructuring plans initiated prior to 2012 and immateriality of the remaining accrual balance related to such plans, these plans have been combined for disclosure purposes. In connection with these plans, the Company expects to incur restructuring costs in future periods associated primarily with vacant facilities until such time as those facilities have been sold or leased to third parties. The Company recorded $4.3 million of costs related to facilities during the third quarter of 2013 in connection with these plans.

Costs incurred with respect to facilities consist primarily of (1) costs to maintain vacant facilities that are owned until such facilities can be sold and (2) the portion of the Company's lease payments that have not been recovered due to the absence of sublease income for vacant leased properties.
 
Below is a summary of restructuring costs associated with facility closures and other consolidation efforts for the above plans:
 
2012 Restructuring Plan
 
Prior to 2012 Restructuring Plan
 
Total
 
(In thousands)
Accrual balance at September 29, 2012
$
10,301

 
$
4,691

 
$
14,992

Employee severance and benefits
2,130

 
335

 
2,465

Leases and facilities shutdown costs
6,030

 
8,333

 
14,363

Non-cash charges
2,261

 
1,174

 
3,435

Total restructuring charges
10,421

 
9,842

 
20,263

Cash paid for employee terminations
(10,421
)
 
(586
)
 
(11,007
)
Cash paid for leases and facilities shutdown costs
(6,034
)
 
(6,253
)
 
(12,287
)
Non-cash charges
(2,261
)
 
(1,174
)
 
(3,435
)
Total charges utilized / payments
(18,716
)
 
(8,013
)
 
(26,729
)
Accrual balance at June 29, 2013
$
2,006

 
$
6,520

 
$
8,526



The Company's IMS segment incurred restructuring costs under all restructuring plans of $6.7 million and $10.9 million for the three and nine months ended June 29, 2013, respectively. For the three and nine months ended June 30, 2012, restructuring costs incurred by the Company's IMS segment were $3.1 million and $10.2 million, respectively.