In the second quarter of fiscal 2023, we initiated a spending reduction plan intended to preserve capital and more closely align our capital allocation priorities with our strategic objectives, which included a workforce restructuring in our Medical Device segment. As a result, for the three and six months ended March 31, 2023, we recorded $1.3 million in severance and related charges in restructuring expense on our condensed consolidated statements of operations, which represented the total estimated expense as of March 31, 2023 expected to be incurred associated with the workforce restructuring. Restructuring expense accruals included in accrued other liabilities on the condensed consolidated balance sheets was as follows:


(In thousands)
Restructuring expense accruals as of September 30, 2022	$	—
Restructuring expense		1,282
Payments		(974	)
Other adjustments		—
Currency translation		—
Restructuring expense accruals as of March 31, 2023	$	308

Restructuring expense accruals as of March 31, 2023 are expected to be paid during the second half of fiscal 2023.