RESTRUCTURING CHARGES

During the fourth quarter of fiscal year ended March 31, 2017, the Company restructured certain departments to better align functions subsequent to the acquisition of Danaher Corporation's Communications Business, which included certain assets, liabilities, technology and employees within Tektronix Communications, VSS Monitoring, Arbor Networks and certain portions of the Fluke Networks Enterprise business, which excluded Danaher's data communications cable installation business and its communication service provider business (the Comms Transaction), resulting in the termination of forty-one employees. As a result of the workforce reduction, during the fiscal year 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. The Company recorded an additional charge for one-time termination benefits of $0.9 million during the fiscal year ended March 31, 2018, of which $0.2 million was recorded during the quarter ended June 30, 2017. 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 third quarter of 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. During the three months ended June 30, 2018, the Company recorded restructuring expenses of $1.1 million for one-time termination benefits and facilities-related costs. Additional one-time termination benefit charges and facility-related costs of approximately $0.1 million are anticipated to be recorded in the next three 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 FY 2018 Plan
	Employee-Related			Facility-Related			Total
Balance at March 31, 2018	$	3,696		$	—		$	3,696
Restructuring charges to operations	1,017			643			1,660
Cash payments	(2,302		)	(458		)	(2,760		)
Other adjustments	(648		)	(185		)	(833		)
Balance at June 30, 2018	$	1,763		$	—		$	1,763

The accrual for employee-related severance is included as accrued compensation in the Company's consolidated balance sheets at June 30, 2018 and March 31, 2018 as the balance is expected to be paid in full within the next twelve months.