RESTRUCTURING CHARGES

During the quarter ended June 30, 2016, the Company restructured certain departments to better align functions subsequent to the Comms Transaction. As a result of the restructuring program, the Company recorded $2.0 million of restructuring charges related to one-time termination benefits to be paid to nineteen employees, which was recorded in the six months ended September 30, 2016. All one-time termination benefits were paid during the twelve months ended March 31, 2017.

During the quarter ended March 31, 2017, the Company restructured certain departments to better align functions subsequent to the Comms Transaction, resulting in the termination of forty-one employees. Communication of the plan to the impacted employees was substantially completed on March 31, 2017. As a result of the workforce reduction, during the twelve months ended March 31, 2017, the Company recorded a restructuring charge totaling $1.9 million related to one-time termination benefits and $0.4 million in facility related charges. All of the workforce reduction was completed during the quarter ending September 30, 2017. The Company recorded an additional charge for one-time termination benefits of $0.7 million during the six months ended September 30, 2017. The one-time termination benefits and facilities-related costs will be paid in full during the fiscal year ending March 31, 2018.

The following table provides a summary of the activity related to the restructuring plans and the related restructuring liability (in thousands):



	Q4 FY2017 Plan
	Employee-Related			Facilities Related			Total
Balance at March 31, 2017	$	1,550		$	405		$	1,955
Restructuring charges to operations	729			208			$	937
Cash payments	(1,519		)	(120		)	(1,639		)
Other adjustments	(408		)	(15		)	(423		)
Balance at September 30, 2017	$	352		$	478		$	830

The accrual for employee-related severance is included as accrued compensation in the Company's consolidated balance sheets. The balance is expected to be paid in full in the next twelve months.

The accruals for facilities-related exit costs are included as accrued other liabilities. The balance is expected to be paid in full in the next twelve months.