During fiscal year 2020, the Company announced a restructuring plan to drive enhanced profitability, focus the business on its strategic assets and redesign the organization to be the appropriate size to compete and thrive. This includes a reduction-in-force, a reduction in leased office spaces, and the sale of non-strategic assets.

Asset write-off costs are costs related to impairment or disposal of property and equipment as part of the Company's restructuring plan to drive enhanced profitability, focus the business on its strategic assets and redesign the organization to be the appropriate size to compete and thrive. These costs are included in Restructuring costs within the Consolidated Statements of Comprehensive (Loss) Income. See the Assets Held for Sale section within Note 1 for additional information.

In the first quarter of fiscal year 2021, the Company sold its interest in Ontario. The Company received net cash proceeds of $4.9 million in connection with the sale, and recorded a gain of $2.8 million.

In the first quarter of fiscal year 2021, the Company recognized an $8.8 million impairment loss related to its Hanover building and related assets which were sold in the second quarter of fiscal year 2021.

In the third quarter of fiscal year 2021, the Company recognized a $1.9 million impairment loss related to BreatheWay equipment as a result of a strategic shift in our BreatheWay business model driven by our restructuring plan.

Employee severance and benefit costs are costs incurred as a result of reduction-in-force driven by our restructuring plan and closure of offices and facilities. These costs were driven primarily by the closure of our San Rafael, California office, Santa Clara, California office, Los Angeles, California office, and the sale of our Hanover manufacturing facility.

In August 2020, the Company closed its leased Santa Clara, California office and entered into a sublease agreement. In the fourth quarter of fiscal year 2020 the Company closed its leased Los Angeles, California office and plans to sublease the office.

For the three and nine months ended February 28, 2021, other restructuring costs primarily related to consulting costs to execute the Company’s restructuring plan to drive enhanced profitability, focus the business on its strategic assets, and redesign the organization to be the appropriate size to compete and thrive.

The following table summarizes the restructuring costs recognized in the Company’s Consolidated Statements of (Loss) Income, by Business Segment:


(in thousands)	Curation Foods		Lifecore		Other		Total
Three Months Ended February 28, 2021
Asset write-off costs	$	1,877	$	—	$	—	$	1,877
Employee severance and benefit costs	315		—		—		315
Lease costs	—		—		—		—
Other restructuring costs	393		—		115		508
Total restructuring costs	$	2,585	$	—	$	115	$	2,700


	Curation Foods		Lifecore		Other		Total
Nine Months Ended February 28, 2021
Asset write-off costs	$	7,882	$	—	$	—	$	7,882
Employee severance and benefit costs	1,430		—		—		1,430
Lease costs	—		—		—		—
Other restructuring costs	2,536		—		918		3,454
Total restructuring costs	$	11,848	$	—	$	918	$	12,766

The following table summarizes the restructuring costs recognized in the Company’s Consolidated Statements of (Loss) Income, by Business Segment, since inception of the restructuring plan in fiscal year 2020 through the nine months ended February 28, 2021:


	Curation Foods		Lifecore		Other		Total
(in thousands)
Asset write-off costs, net	$	20,544	$	—	$	418	$	20,962
Employee severance and benefit costs	2,899		—		784		3,683
Lease costs	392		—		26		418
Other restructuring costs	3,559		—		1,429		4,988
Total restructuring costs	$	27,394	$	—	$	2,657	$	30,051