As of June 30, 2019, restructuring liabilities were $5.3 million which are recorded in “Other accrued liabilities” and “Other long-term liabilities” in the accompanying consolidated balance sheets. The restructuring liabilities consist of obligations pertaining to the estimated future obligations for non-cancelable lease payments and severance and benefits obligations. During years ended 2019, 2018 and 2017, the Company recorded restructuring charges, net of reversals, of $5.1 million, $8.1 million and $8.9 million, respectively. The restructuring charges net of reversals during fiscal 2019 were primarily associated with a reduction-in-force in the fourth quarter of fiscal 2019 and additional excess facilities obligations. The charges are reflected in “Restructuring and related charges, net of reversals” in the consolidated statements of operations.

The Company recorded a total of $5.1 million in restructuring charges during the year ended June 30, 2019. A reduction-in-force in its fourth fiscal quarter of fiscal 2019 was announced to better align its work force and operating expenses. Costs associated with the 2019 Plan are primarily comprised of employee severance and benefits expenses, relocation of personnel and equipment and exit of excess facilities. The Company recorded $3.7 million related to employee severance and benefits expenses during the year ended June 30, 2019 under the 2019 Plan. Also, $1.1 million of additional charges related to continuation of earlier actions associated with a reduction-in-force in the fourth quarter of fiscal 2018. The Company also incurred charges of $0.3 million for changes to its estimates for accrued lease costs pertaining to the estimated future obligations for non-cancelable lease payments of its excess facilities. The amount and timing of the actual charges may vary due to required consultation activities with certain employees as well as compliance with statutory severance requirements in local jurisdictions. The Company expects the severance and benefits will be substantially paid by December 2019, and the excess facilities obligations will continue through December 2027.

The Company announced and executed a reduction-in-force in its third and fourth fiscal quarters of fiscal 2018 as a result of the acquisitions of the Campus Fabric Business and the Data Center Business. The Company recorded $7.9 million related to employee severance and benefits expenses during the year ended June 30, 2018. The Company also incurred charges of $0.2 million for changes to its estimates for accrued lease costs pertaining to the estimated future obligations for non-cancelable lease payments of its excess facilities.

In conjunction with the Company’s restructuring activities noted below, the Company incurred $8.9 million of restructuring charges, net of reversals during fiscal 2017 which is reflected in “Restructuring and related charges, net of reversals” in the consolidated statements of operations.

Pursuant with the WLAN Business acquisition from Zebra, the Company assumed a facility lease located at 6480 Via del Oro in San Jose, California (“Via del Oro”) and transferred the Company’s headquarters from Rio Robles Drive in San Jose, California (“Rio Robles”) to Via del Oro. The Company consolidated its existing workforce 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 move from 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 years ended June 30, 2019 and 2018 of $0.1 million and $2.6 million, respectively.

The Company entered into a sublease agreement for its Rio Robles facility during the third quarter of fiscal 2017. The sublease is for the remaining duration of the Company’s lease. The net charges incurred for the remaining lease payments, real estate commissions and other related costs, net of the future sublease payments resulted in additional charges of $2.0 million during fiscal 2017. The excess facilities payments will continue through fiscal year 2023.

In anticipation of the acquisitions of the Campus Fabric and the Data Center Businesses, the Company reoccupied the majority of its exited space at its Salem, New Hampshire location during its fiscal fourth quarter to accommodate the growth in headcount and lab facility requirements. This action resulted in a reversal of prior accruals of $1.3 million.

In conjunction with the consolidation actions noted above, the Company announced a reduction-in-force affecting 90 employees. The Company recorded $5.6 million in severance and benefits charges, net during the year ended June 30, 2017.

	Excess Facilities			Severance Benefits			Other			Total

Balance as of June 30, 2016		4,644			—			—			4,644
Period charges		1,951			5,728			2,663			10,342
Period reversals		(1,337	)		(109	)		—			(1,446	)
Non cash adjustments		—			—			(2,578	)		(2,578	)
Period payments		(3,074	)		(3,766	)		—			(6,840	)
Balance as of June 30, 2017	$	2,184		$	1,853		$	85		$	4,122
Period charges		207			7,945			—			8,152
Period reversals		—			—			(12	)		(12	)
Period payments		(594	)		(5,140	)		(73	)		(5,807	)
Balance as of June 30, 2018	$	1,797		$	4,658		$	—		$	6,455
Period charges		254			5,274			—			5,528
Period reversals		—			(438	)		—			(438	)
Period payments		(287	)		(5,935	)		—			(6,222	)
Balance as of June 30, 2019	$	1,764		$	3,559		$	—		$	5,323
Less: current portion included in Other accrued liabilities											4,010
Restructuring accrual included in Other long-term liabilities										$	1,313