RESTRUCTURING CHARGES

During the fiscal year ended March 31, 2016, the Company recorded a restructuring charge of $500 thousand related to one-time termination benefits to be paid to one employee, which was the completion of a plan that was required as a closing condition for the Comms Transaction.

During the fiscal year ended March 31, 2017, the Company approved two restructuring plans. 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 during the fiscal year ended March 31, 2017. The one-time termination benefits related to this plan were paid in full during the fiscal year ended March 31, 2017. In addition, 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 fiscal year ended March 31, 2017, the Company recorded a restructuring change 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 ended September 30, 2017. During the fiscal year ended March 31, 2018, the Company recorded an additional charge for one-time termination benefits and facility-related costs of $0.9 million. The one-time termination benefits and facilities-related costs related to this plan were paid in full during the fiscal year ended March 31, 2018.

During the fiscal year ended March 31, 2018, the Company restructured certain departments to better align functions resulting in the termination of sixty-one employees. As a result of the workforce reduction, during the twelve months ended March 31, 2018, the Company recorded a restructuring charge totaling $5.1 million related to one-time termination benefits for the employees that were notified during the period. Additional one-time termination benefit charges and facility-related costs of approximately $1.7 million are anticipated to be recorded in the next six months. The one-time termination benefits will be paid in full during the fiscal year ending March 31, 2019.

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



	Q3 FY2016 Plan			Q1 FY2017 Plan			Q4 FY2017 Plan						Q3 FY2018 Plan
	Employee-Related			Employee-Related			Employee-Related			Facilities Related			Employee-Related			Total
Balance at March 31, 2016	$	272		$	—		$	—		$	—		$	—		$	272
Restructuring charges to operations	—			2,034			1,867			405			—			4,306
Cash payments	(272		)	(1,739		)	(317		)	—			—			(2,328		)
Other adjustments	—			(295		)	—			—			—			(295		)
Balance at March 31, 2017	$	—		$	—		$	1,550		$	405		$	—		$	1,955
Restructuring charges to operations	—			—			729			208			5,085			6,022
Cash payments	—			—			(1,867		)	(374		)	(1,331		)	(3,572		)
Other adjustments	—			—			(412		)	(239		)	(58		)	(709		)
Balance at March 31, 2018	$	—		$	—		$	—		$	—		$	3,696		$	3,696

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 and other long-term liabilities.