Annual report pursuant to Section 13 and 15(d)

Accrued Expenses

Accrued Expenses

12 Months Ended

Oct. 01, 2016

ACCRUED EXPENSES

Accrued expenses consist of the following (in thousands):



	October 1, 2016		October 3, 2015
Accrued employee compensation and benefits	$	12,899	$	10,704
Taxes accrued and withheld	1,003		1,455
Accrued insurance	263		349
Accrued advertising	256		363
Accrued royalties	1,653		2,173
Accrued commissions	460		512
Accrued freight	1,105		1,501
Other	4,067		3,939
	$	21,706	$	20,996

During the fourth quarter of fiscal year 2014, we implemented certain initiatives to improve our results of operations and financial position. As a result of these initiatives, approximately $4.0 million in expenses were recognized during the fourth quarter of fiscal year 2014, consisting of $2.2 million in severance expense, $0.9 million in expense related to reduced manufacturing production, and $1.0 million in fixed asset impairments.

These expenses were reported in our Consolidated Statement of Operations as follows (in thousands):



	September 27, 2014
Cost of goods sold	$	868
Selling, general and administrative expenses	2,169
Other expense	984
	$	4,021

During fiscal years 2016 and 2015, no additional expenses were incurred in association with these 2014 strategic initiatives. As of October 3, 2015, $0.5 million of these expenses were accrued and reported on our Consolidated Balance Sheet. No expenses remained accrued as of October 1, 2016.