8.	Restructuring Charges

As of December 31, 2016, restructuring liabilities were $3.8 million and consisted of obligations for estimated future obligations for non-cancelable lease payments for excess facilities. With the acquisition of certain assets and liabilities from Zebra, the Company assumed a facility lease located at 6480 Via del Oro, San Jose CA. The Company will consolidate its existing workforce with employees assumed from Zebra in the Via del Oro site. The Company expects to cease use of the remaining 34,905 sf of the Rio Robles site by January 31, 2017. Because the Company expects to cease use of the Rio Robles facility by January 31, 2017, and will abandon all leasehold improvements, it will accelerate the amortization of the remaining leasehold improvements balance for this site over the shortened service period such that the net book value of the lease hold improvements on the cease-use date will be zero. The Company recorded accelerated amortization expense in the three month period ended December 31, 2016 of $1.7 million and it is reflected in "Restructuring and related charges, net of reversals" in the condensed consolidated statements of operations.

Previous restructuring charges included obligations for estimated future obligations for non-cancelable lease payments, offset for future sub-leasing income. The Company has estimated future sub-lease income based on its existing leases agreement, as well the real estate market conditions at the respective locations. The Company also factored into its estimate the time for a sub-lease tenant to enter into an agreement and complete any improvements. The Company evaluates estimated sub-lease income on a regular basis and adjust the accrual as necessary if and when facts should change. In the three months ended December 31, 2016 the Company recorded a charge of $0.1 million to adjust its estimated future sub-lease income for its exited facilities. This charge is reflected in "Restructuring and related charges, net of reversals" in the condensed consolidated statements of operations.

Fiscal 2016 Restructuring

During the first quarter fiscal of 2016, the Company recorded restructuring charges of $5.6 million including $5.4 million for excess facility charges and adjustments to service benefits of $0.2 million. Excess facilities charges included $4.1 million of accrued lease costs pertaining to the estimated future obligations for non-cancelable lease payments for excess facilities and accelerated depreciation of leasehold improvements in the amount of $1.3 million. This charge is reflected in "Restructuring and related charges, net of reversals" in the condensed consolidated statements of operations.

During the second quarter fiscal of 2016, the Company incurred restructuring charges of $3.0 million including $2.9 million in excess facilities charges related to amending its lease in North Carolina, thereby reducing it floor space by 36%, and adjustments to severance benefits of $0.2 million. Excess facilities charges included accelerated depreciation of leasehold improvements in the amount of $1.9 million and contract termination charges and professional fees of $1.0 million. This charge is reflected in "Restructuring and related charges, net of reversals" in the condensed consolidated statements of operations

Restructuring and related liabilities consist of (in thousands):

	Excess Facilities			Other			Total
Balance as of June 30, 2016		4,644			—			4,644
Period charges		135			1,718			1,853
Non cash charges		—			(1,718	)		(1,718	)
Period payments		(956	)		—			(956	)
Balance as of December 31, 2016	$	3,823		$	—		$	3,823
Less: current portion included in Other accrued liabilities								1,481
Restructuring accrual included in Other long-term liabilities							$	2,342