Note 7 Restructuring

9 Months Ended

Jun. 30, 2018

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure [Text Block]

Restructuring

Restructuring Plan - 2018

In the first quarter of 2018, the Company adopted a consolidated restructuring plan to address the closure and/or relocation of three of its manufacturing facilities.

The following table is a summary of restructuring costs associated with this plan:

				Restructuring Expense
	Estimated Costs to Implement			Three Months Ended June 30, 2018		Nine Months Ended June 30, 2018
	(In thousands)
Severance costs (approximately 2,900 employees)	$	27,700		$	758	$	25,250
Other exit costs (will be recognized as incurred)	7,300			89		363
Total	35,000			847		25,613
Severance reimbursement	(10,000		)	—		(10,000		)
Total - Q1 FY18 plan	25,000			847		15,613
Costs incurred for other plans	—			174		359
Total - all plans	$	25,000		$	1,021	$	15,972

Actions under the consolidated restructuring plan began in the first quarter of 2018 and are expected to occur through calendar 2019. Cash payments of severance and other costs began in the second quarter of 2018 and are expected to occur through the end of calendar 2019. As of June 30, 2018, accrued restructuring costs of $20 million were recorded in accrued liabilities on the condensed consolidated balance sheet. In connection with this plan, the Company entered into a contractual agreement with a third party pursuant to which up to $10.0 million of severance and retention costs incurred by the Company will be reimbursed. The Company recorded this amount as a reduction of restructuring costs in the second quarter of 2018. Of the $25 million expected restructuring costs, $14.6 million is attributable to the Company's IMS segment and $10.4 million is attributable to the Company's CPS segment. Of the $15.6 million of restructuring costs recorded during the nine months ended June 30, 2018, $11.1 million is attributable to the Company's IMS segment and $4.5 million is attributable to the Company's CPS segment.