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Restructuring and Other Related Activities
 9 Months Ended
Sep. 27, 2015
Restructuring Cost and Reserve  
Restructuring and Related Activities Disclosure
Restructuring and Other

The Company recorded the following in Restructuring and other:
 
Three months ended
 
Nine months ended
 
September 27,
2015
 
September 28,
2014
 
September 27,
2015
 
September 28,
2014
 
(In thousands)
Restructuring plans
 
 
 
 
 
 
 
2014 Restructuring Plan
$
(9
)
 
$
10,058

 
$
4,036

 
$
10,058

2015 Restructuring Plan
748

 
—

 
10,349

 
—

Total restructuring costs
739

 
10,058

 
14,385

 
10,058

 
 
 
 
 
 
 
 
Other costs
136

 
14,926

 
36,777

 
14,926

Total restructuring and other
$
875

 
$
24,984

 
$
51,162

 
$
24,984


Restructuring Costs.

2014 Restructuring Plan. During 2014, the Company implemented a restructuring plan which primarily consisted of reductions in workforce in certain functions of the organization, in the U.S. and certain foreign countries, and losses on excess lease obligations, related to redundant activities due to the acquisition of Fusion‑io, as well as the realignment of certain projects. Restructuring charges and adjustments under this plan for the three and nine months ended September 27, 2015 were related primarily to an excess lease obligation, and severance and benefits for involuntary terminations. Restructuring charges under this plan for the three and nine months ended September 28, 2014 were related primarily to severance and benefits for involuntary terminations, asset disposals and excess lease obligations. All expenses, including adjustments, associated with the restructuring plan are included in Restructuring and other in the Condensed Consolidated Statements of Operations.

The following table sets forth an analysis of the components of the restructuring charges, adjustments and payments made against the reserve as of September 27, 2015:
 
Severance and Benefits
 
Other
Charges
 
Total
 
(In thousands)
Accrual balance at December 28, 2014
$
4,771

 
$
40

 
$
4,811

Charges
1,154

 
3,135

 
4,289

Adjustments
(213
)
 
(40
)
 
(253
)
Cash payments
(5,612
)
 
(250
)
 
(5,862
)
Non-cash items
—

 
(1,285
)
 
(1,285
)
Accrual balance at September 27, 2015
$
100

 
$
1,600

 
$
1,700



The majority of the remaining restructuring reserve relates to an excess lease obligation, which the Company anticipates will be paid over the remaining lease term through year 2021.

2015 Restructuring Plan. During the second quarter of 2015, the Company implemented a restructuring plan which consisted of global reductions in workforce in manufacturing operations, research and development, sales and marketing, and general and administrative functions, related to business conditions and a realignment of certain projects (the “2015 Restructuring Plan”). Restructuring charges and adjustments under this plan for the three and nine months ended September 27, 2015 were related to severance and benefits for involuntary terminations of personnel of 290 employees. All expenses, including adjustments, associated with the restructuring plan are included in Restructuring and other in the Condensed Consolidated Statements of Operations.

The following table sets forth an analysis of the components of the restructuring charges, adjustments and payments made against the reserve as of September 27, 2015:
 
Severance and Benefits
 
(In thousands)
Accrual balance at December 28, 2014
$
—

Charges
10,534

Adjustments
(185
)
Cash payments
(9,350
)
Accrual balance at September 27, 2015
$
999


The Company anticipates that the majority of the remaining restructuring reserve balance will be paid out in cash by the middle of 2016.

Other Costs. During the three and nine months ended September 27, 2015, the Company recognized other costs of $0.1 million and $36.8 million, respectively, related primarily to legal settlements and also to Fusion‑io post-merger integration expenses. During the three and nine months ended September 28, 2014, the Company recognized other costs of $14.9 million related to the Fusion‑io acquisition and post-merger integration.