Restructuring and other costs, net includes restructuring expenses as well as other charges that are unusual in nature, are the result of unplanned events, and arise outside of the ordinary course of our business. The following table sets forth accrual activity relating to restructuring reserves for the three months ended December 31, 2022 (dollars in thousands):


	Personnel			Facilities			Restructuring Subtotal			Other			Total
Balance at September 30, 2022	$	1,277		$	1,600		$	2,877		$	2,277		$	5,154
Restructuring and other costs, net		3,049			193			3,242			947			4,189
Non-cash adjustments		—			(162	)		(162	)		—			(162	)
Cash payments		(2,176	)		(135	)		(2,311	)		(1,845	)		(4,156	)
Effect of foreign currency translation		1			10			11			—			11
Balance at December 31, 2022	$	2,151		$	1,506		$	3,657		$	1,379		$	5,036

The following table sets forth restructuring and other costs, net recognized for the three months ended December 31, 2022 and 2021 (dollars in thousands):


	Three Months Ended December 31,
	2022		2021

Personnel	$	3,049	$	237
Facilities		193		197
Restructuring subtotal		3,242		434
Other		947		4,481
Restructuring and other costs, net	$	4,189	$	4,915

For the three months ended December 31, 2022, we recorded restructuring and other costs, net of $4.2 million, which included a $3.0 million severance charge related to the elimination of personnel, a $0.2 million charge resulting from the closure of facilities that will no longer be utilized, and $0.9 million related to other one-time charges.

For the three months ended December 31, 2021, we recorded restructuring and other costs, net of $4.9 million, which included $4.0 million, net of $5.0 million in forfeitures, in stock-based compensation due to the resignation of our former CEO and the resulting modification of certain stock-based awards, a $0.2 million severance charge related to the elimination of personnel, and a $0.2 million charge resulting from the closure of facilities that will no longer be utilized.