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 (the Comms Transaction) in July 2015, 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 $0.7 million during the six months ended September 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 six months ended September 30, 2018, the Company recorded an additional charge of $1.7 million for one-time termination benefits and facilities-related costs. Additional immaterial one-time termination benefit charges are expected 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.

During the second quarter of fiscal year ending March 31, 2019, the Company implemented a voluntary separation program (VSP) for employees who met certain age and service requirements to reduce overall headcount. As a result of the related workforce reduction, during the six months ended September 30, 2018, the Company recorded a restructuring charge totaling $2.3 million related to one-time termination benefits for twenty-three employees who voluntarily terminated their employment with the Company during the period. Additional one-time termination benefit charges of approximately $16.1 million in the aggregate for up to approximately one hundred forty-one employees are anticipated to be recorded in the next six months. The one-time termination benefits are expected to be paid in full by the end of the first quarter of the fiscal year ending March 31, 2020.

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						VSP
	Employee-Related			Facility-Related			Employee-Related			Total
Balance at March 31, 2018	$	3,696		$	—		$	—		$	3,696
Restructuring charges to operations	1,017			643			2,284			3,944
Cash payments	(4,241		)	(458		)	(1,971		)	(6,670		)
Other adjustments	(462		)	(185		)	—			(647		)
Balance at September 30, 2018	$	10		$	—		$	313		$	323

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