The following table summarizes the Company’s restructuring accrual activity for the years ended December 31, 2022, and 2021:



	Severance			Lease Termination			Total
Balance at January 1, 2021	$	0		$	15		$	15
Restructuring expense		900			0			900
Payments made		(532	)		(15	)		(547	)
Balance at December 31, 2021	$	368		$	0		$	368
Restructuring expense		1,309			0			1,309
Payments made		(1,677	)		0			(1,677	)
Balance at December 31, 2022	$	0		$	0		$	0

The restructuring liability is recorded on the balance sheet in accrued liabilities at December 31, 2022 and 2021.

The Company initiated a restructuring plan in 2019 to transition manufacturing from its Tianjin, China facility to contract manufacturers in China and to the Company’s Bloomingdale, Illinois facility due to uncertainties with its Tianjin facility lease and also to optimize the cost structure of the antenna product line and create flexibility in antenna manufacturing. For the year ended December 31, 2021, the Company incurred restructuring expenses of $0.1 million for employee severance and benefits related to the separation of 16 employees. During the first quarter 2022, the Company completed the manufacturing transition, and in April 2022, the Company vacated the Tianjin manufacturing facility and relocated a small team of employees associated with sourcing, quality, and local customer support in a new leased facility in Tianjin, China. For the year ended December 31, 2022, the Company incurred restructuring expenses of $1.3 million for employee severance and benefits related to the separation of 78 employees. Severance costs were paid from the Company’s cash in its China bank accounts. See Note 8 for additional information on the Tianjin lease.

As a cost saving initiative, the Company separated 14 employees from its Beijing office in November 2021. The terminated positions were primarily related to antenna engineering in addition to office and sales support. The Company incurred restructuring expenses of $0.8 million consisting of employee severance and related employee benefits and for professional fees associated with employee separations. Two former Beijing employees work through a third-party employment agency to provide sales and technical sales support. In January 2022, the Company paid $0.4 million related to severance benefits accrued at December 31, 2021.