8.	Restructuring Charges

As of March 31, 2017, restructuring liabilities were $6.3 million and consisted of obligations for estimated future obligations for non-cancelable lease payments for excess facilities and for severance payments and benefits. Pursuant with the WLAN Business acquisition from Zebra, the Company assumed a facility lease located at and transferred its headquarters to 6480 Via del Oro, San Jose, California. The Company consolidated its existing workforce from the Company’s previous headquarters location on Rio Robles Drive in San Jose, California, with employees assumed from Zebra at the Via del Oro site and exited the Rio Robles site on January 31, 2017. Due to the Company’s cease use of the Rio Robles facility and abandonment of all leasehold improvements, it accelerated the amortization of the remaining leasehold improvements balance for this site over the shortened service period such that the leasehold improvements were fully amortized on the cease-use date. The Company recorded accelerated amortization expense for the three and nine months ended March 31, 2017 of $0.9 million and $2.6 million respectively, and it is reflected in "Restructuring and related charges, net of reversals" in the condensed consolidated statements of operations.

The Company entered into a sublease agreement during the third quarter of fiscal 2017. The sublease is for the remaining duration of the Company’s lease. The sublease resulted in adjustments to the prior estimates for the amount of sublease payments, timing of sublease activities and real estate commissions associated with the sublease. The net adjustments resulted in a charge of $1.5 million during the third quarter of fiscal 2017. Previously, in the second quarter of fiscal 2017, the Company had modified its estimated future obligations for non-cancelable lease payments and related future sub-leasing income and recorded charges of $0.1 million. The excess facilities payments will continue through fiscal year 2023, due to the length of the lease agreements.

In conjunction with the above noted actions, the Company announced a reduction-in-force during the quarter ended March 31, 2017 affecting 90 employees. The Company recorded $5.3 million in severance and benefits charges during the period. Cash payments of $2.9 million were made during the third quarter and the balance of cash payments are expected to be paid by the end of the first quarter of fiscal 2018.

Fiscal 2016 Restructuring

During the first quarter of fiscal 2016, the Company recorded restructuring charges of $5.6 million including $5.4 million for excess facility charges and adjustments to service and 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.

During the second quarter of fiscal 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 and 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.

During the third quarter of fiscal 2016, in conjunction with the exiting of facilities noted above, the Company incurred restructuring charges of $1.4 million. Excess facilities charges included accelerated depreciation of leasehold improvements in the amount of $1.2 million associated with the North Carolina facility, $0.2 million related to a change in the accrued lease costs pertaining to the estimated future obligations for non-cancelable lease payments for our San Jose, California headquarters facility and the reversal of $0.2 million of estimated severance benefits. These charges are 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			Severance Benefits			Other			Total
Balance as of June 30, 2016		4,644			—			—			4,644
Period charges		1,655			5,339			2,578			9,572
Non cash charges		—			—			(2,578	)		(2,578	)
Period payments		(2,286	)		(3,049	)		—			(5,335	)
Balance as of March 31, 2017	$	4,013		$	2,290		$	—		$	6,303
Less: current portion included in Other accrued liabilities											3,529
Restructuring accrual included in Other long-term liabilities										$	2,774