Restructuring and Other Charges

3 Months Ended

Dec. 31, 2014

Restructuring and Related Activities [Abstract]

The Company recorded restructuring charges of $2.7 million for the three months ended December 31, 2014. These restructuring charges relate primarily to severance costs of $1.5 million and facility exit related costs of $1.2 million.

The severance charges are related to an initiated restructuring plan to reduce the Company’s workforce in order to improve the Company’s cost structure and ongoing cost discipline. The reduction in workforce was primarily a result of consolidation of positions in the United States and Germany, including reductions related to the integration of the Company's acquisition of DMS.

The facility exit costs are due to the outsourcing of manufacturing certain of the Company’s line of Polycold cryochillers and compressors within the United States to a third party contract manufacturer. The facility costs were estimated according to future lease payments and expected operating costs to be paid throughout the termination of the facility lease.

The Company recorded a restructuring charge of $0.7 million for the three months ended December 31, 2013. These restructuring costs consisted primarily of severance and other workforce-related costs resulting from the consolidation of certain administrative functions in the Brooks Life Science Systems segment, the on-going transition of manufacturing of the Company’s Polycold products to a third party contract manufacturer and other programs designed to improve the Company’s cost structure.

The activity for the three months ended December 31, 2014 and 2013 related to the Company's restructuring-related accruals, excluding amounts related to the discontinued operations, is summarized below (in thousands):



	Activity — Three months ended December 31, 2014
	Balance at September 30, 2014		Expense		Utilization			Balance at December 31, 2014
Facilities and other	$	71	$	1,205	$	(101	)	$	1,175
Workforce-related	3,404		1,463		(2,114		)	2,753
	$	3,475	$	2,668	$	(2,215	)	$	3,928

	Activity — Three months ended December 31, 2013
	Balance at September 30, 2013		Expense		Utilization			Balance at December 31, 2013
Facilities and other	$	155	$	6	$	(104	)	$	57
Workforce-related	1,257		741		(593		)	1,405
	$	1,412	$	747	$	(697	)	$	1,462

The Company anticipates that the accrued restructuring costs at December 31, 2014 will be substantially paid in the next twelve months.

- 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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