The following table summarizes restructuring, acquisition, and related costs in the accompanying consolidated statements of operations (in thousands):


	Three Months Ended					Nine Months Ended
	September 30,			October 1,		September 30,			October 1,
	2022			2021		2022			2021
2022 restructuring	$	889		$	—	$	889		$	—
2020 restructuring		887			5,185		2,119			7,688
2019 restructuring		—			—		—			208
Total restructuring charges	$	1,776		$	5,185	$	3,008		$	7,896
Acquisition and related charges		(151	)		2,935		(358	)		8,589
Total restructuring, acquisition, and related costs	$	1,625		$	8,120	$	2,650		$	16,485

As a result of the Company’s ongoing evaluations and efforts to reduce its operating costs, while improving efficiency and effectiveness, the Company initiated the 2022 restructuring program in the third quarter of 2022. This program is focused on reducing operating complexity in the Company, including reducing infrastructure costs and streamlining the Company’s operating model to better serve its customers. In addition, the program is focused on cost reduction actions that improve gross margins for the overall company in line with the Company's multi-year gross margin expansion program. During the three months ended September 30, 2022, the Company recorded $0.9 million in severance costs in connection with the 2022 restructuring program. The $0.9 million severance costs were included in the Company's Photonics segment. As of September 30, 2022, the Company had incurred cumulative costs related to this restructuring plan totaling $0.9 million. The Company anticipates substantially completing the 2022 restructuring program by the end of 2023 and expects to incur additional restructuring charges of $5.0 million to $6.0 million related to the 2022 restructuring program.

As a result of the Company’s ongoing evaluations and efforts to reduce its operating costs, while improving efficiency and effectiveness, the Company initiated the 2020 restructuring program in the third quarter of 2020. This program is focused on reducing operating complexity in the Company, including reducing infrastructure costs and streamlining the Company’s operating model to better serve its customers. In addition, the program is focused on cost reduction actions that improve gross margins for the overall company. During the three and nine months ended September 30, 2022, the Company recorded $0.9 million and $2.1 million, respectively, in severance and other costs in connection with the 2020 restructuring program. As of September 30, 2022, the Company had incurred cumulative costs related to this restructuring plan totaling $10.2 million. The Company anticipates substantially completing the 2020 restructuring program in the first quarter of 2023 and expects to incur additional restructuring charges of $1.5 million to $2.0 million related to the 2020 restructuring program.

The following table summarizes restructuring costs associated with the 2020 restructuring program by reportable segment (in thousands):


	Three Months Ended				Nine Months Ended
	September 30,		October 1,		September 30,			October 1,
	2022		2021		2022			2021
Photonics	$	758	$	2,349	$	1,952		$	2,839
Vision		101		193		207			890
Precision Motion		22		2,643		(46	)		3,959
Unallocated Corporate and Shared Services		6		—		6			—
Total	$	887	$	5,185	$	2,119		$	7,688

During the fourth quarter of 2018, the Company implemented a restructuring plan intended to realign operations, reduce costs, achieve operational efficiencies and focus resources on growth initiatives (the “2019 restructuring plan”). The Company did not incur any costs related to the 2019 restructuring plan during the three and nine months ended September 30, 2022. As of December 31, 2021, the Company incurred cumulative costs related to this restructuring plan totaling $9.0 million. The 2019 restructuring program was completed in 2021.

The following table summarizes the accrual activities, by component, related to the Company’s restructuring plans recorded in the accompanying consolidated balance sheets (in thousands):


	Total			Employee Related			Facility			Other
Balance at December 31, 2021	$	2,686		$	2,107		$	550		$	29
Restructuring charges		3,008			1,303			1,432			273
Cash payments		(2,519	)		(1,527	)		(722	)		(270	)
Non-cash charges and other adjustments		(1,325	)		(163	)		(1,160	)		(2	)
Balance at September 30, 2022	$	1,850		$	1,720		$	100		$	30

Acquisition costs in connection with business combinations, including finders’ fees, legal, valuation, and other professional or consulting fees, totaled $0.8 million and $1.1 million for the three and nine months ended September 30, 2022, respectively, and $2.9 million and $4.7 million for the three and nine months ended October 1, 2021, respectively. The Company incurred zero costs for the three and nine months ended September 30, 2022, and $0.1 million and $1.9 million in legal costs for the three and nine months ended October 1, 2021 related to a dispute involving a company that was acquired in 2019. During the three and nine months ended September 30, 2022, the Company recognized $(1.0) million and $(1.4) million, respectively, of earn-out expenses (income) related to prior-year acquisitions. During the three and nine months ended October 1, 2021, the Company recognized less than $(0.1) million and $1.9 million, respectively, of earn-out expenses (income) related to prior-year acquisitions. The majority of acquisition and related costs for the three and nine months ended September 30, 2022 were included in the Company’s Precision Motion, Photonics, and Unallocated Corporate and Shared Services reportable segments. The majority of acquisition and related costs for the three and nine months ended October 1, 2021 were included in the Company’s Precision Motion, Vision, and Unallocated Corporate and Shared Services reportable segments.