13. Restructuring Charges

The restructuring charges recorded by the Company during the three and six months ended March 31, 2018 were nominal. During the three months ended March 31, 2017, the Company recorded restructuring charges of $0.9 million related to severance. Such charges were comprised of: (i) $1.2 million of costs attributable to the Brooks Semiconductor Solutions Group segment related to the integration of Contact Co., Ltd. after its acquisition by the Company, and (ii) $0.1 million of costs attributable to the Brooks Life Sciences segment related to streamlining the segment's management structure, integrating acquisitions and improving profitability. These costs were partially offset by severance cost reductions of $0.5 million as a result of a change in the restructuring liability of an estimate related to the company-wide restructuring action initiated prior to fiscal year 2017. During the six months ended March 31, 2017, the Company recorded restructuring charges of $1.8 million related to severance. Such charges were comprised of: (i) $1.4 million of costs attributable to the Brooks Semiconductor Solutions Group segment as described above, (ii) $0.2 million of costs attributable to the Brooks Life Sciences segment as described above, and (iii) $0.2 million of costs related to the company-wide restructuring action.

The following is a summary of activity related to the Company’s restructuring charges for the three and six months ended March 31, 2018 and 2017 (in thousands):


	Activity -Three Months Ended March 31, 2018
	Balance						Balance
	December 31,						March 31,
	2017		Expenses		Payments		2018
Total restructuring liabilities related to workforce termination benefits	$	1,127	$	49	$	(760)	$	416


	Activity -Three Months Ended March 31, 2017
	Balance						Balance
	December 31,						March 31,
	2016		Expenses		Payments		2017
Total restructuring liabilities related to workforce termination benefits	$	3,227	$	860	$	(2,043)	$	2,044


	Activity -Six Months Ended March 31, 2018
	Balance						Balance
	September 30,						March 31,
	2017		Expenses		Payments		2018
Total restructuring liabilities related to workforce termination benefits	$	1,708	$	49	$	(1,341)	$	416


	Activity -Six Months Ended March 31, 2017
	Balance						Balance
	September 30,						March 31,
	2016		Expenses		Payments		2017
Total restructuring liabilities	$	5,939	$	1,835	$	(5,730)	$	2,044

As of March 31, 2018, accrued restructuring costs of $0.4 million were primarily attributable to the restructuring actions within the Brooks Semiconductor Solutions Group segment. Accrued restructuring costs are expected to be paid within the next twelve months. Please refer to Note 15, “Restructuring and Other Charges” to the Company’s consolidated financial statements included in the 2017 Annual Report on Form 10-K for further information on the restructuring actions discussed above.