Note 7 Restructuring

9 Months Ended

Jun. 28, 2014

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure [Text Block]

Restructuring

Due to substantial completion of all actions under restructuring plans 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 primarily for vacant facilities and former sites for which the Company is or may be responsible for environmental remediation. Costs incurred with respect to vacant 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 and operating costs 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 (in thousands):



Accrual balance at September 28, 2013	$	6,278
Employee severance and benefits	279
Leases and facilities shutdown costs	7,026
Non-cash charges	1,266
Cash paid for employee terminations	(591		)
Cash paid for leases and facilities shutdown costs	(7,891		)
Non-cash charges	(1,266		)
Accrual balance at June 28, 2014	$	5,101

The Company expects to pay the majority of accrued restructuring costs by the end of 2015.

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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