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

	Year Ended December 31,
	2021		2020			2019
2020 restructuring	$	8,133	$	2,736		$	—
2019 restructuring		208		988			7,463
2018 restructuring		-		753			1,177
Total restructuring related charges	$	8,341	$	4,477		$	8,640
Acquisition and related charges	$	9,679	$	(667	)	$	7,934
Total restructuring and acquisition related costs	$	18,020	$	3,810		$	16,574

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 has been focused on cost reduction actions that improve gross margins for the overall company. In 2021, the Company recorded $8.1 million in severance and other costs in connection with the 2020 restructuring program. The Company anticipates completing the 2020 restructuring program in the fourth quarter of 2022 and expects to incur additional restructuring charges between $3.5 million and $4.5 million related to the 2020 restructuring program in the next twelve months.

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

	Year Ended December 31,				Cumulative Costs as of
	2021		2020		December 31, 2021
Photonics	$	3,085	$	740	$	3,825
Vision		813		1,330		2,143
Precision Motion		4,206		524		4,730
Unallocated Corporate and Shared Services		29		142		171
Total	$	8,133	$	2,736	$	10,869

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. In 2021, the Company recorded $0.2 million in severance and related costs in connection with the 2019 restructuring plan. 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 the first quarter of 2021.

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

	Total			Employee Related			Facility Related			Other
Balance at December 31, 2019	$	2,073		$	1,988		$	—		$	85
Restructuring charges		4,477			3,506			503			468
Cash payments		(4,024	)		(3,229	)		(115	)		(680	)
Non-cash write-offs and other adjustments		(726	)		(584	)		(272	)		130
Balance at December 31, 2020		1,800			1,681			116			3
Restructuring charges		8,341			6,462			1,309			570
Cash payments		(3,727	)		(2,898	)		(226	)		(603	)
Non-cash write-offs and other adjustments ⁽¹⁾		(3,728	)		(3,138	)		(649	)		59
Balance at December 31, 2021	$	2,686		$	2,107		$	550		$	29

Acquisition and related costs incurred in connection with business combinations, primarily including finders’ fees, legal, valuation and other professional or consulting fees, totaled $5.9 million, $0.6 million, and $5.3 million during 2021, 2020, and 2019, respectively. The Company incurred $1.9 million and $1.7 million in legal costs related to a dispute involving a company that was acquired in 2019 during 2021 and 2020, respectively. Acquisition related costs recognized under earn-out agreements in connection with acquisitions totaled $1.9 million, $(3.0) million, and $2.6 million during 2021, 2020, and 2019, respectively. The acquisition related costs for 2021 were $(0.5) million, $2.5 million, $2.0 million and $5.7 million for Photonics, Vision, Precision Motion, and Unallocated Corporate and Shared Services reportable segments, respectively.