The Company recorded $1.0 million of restructuring charges, net of reversals and impairments during the three months ended September 30, 2020 which included severance and benefits charges of $0.7 million and facility related charges of $0.3 million. Severance and benefit restructuring charges consisted primarily of additional employee severance and benefit expenses incurred under the reduction-in-force action initiated in the third quarter of fiscal 2020 (the “2020 Plan”) to reduce operating costs and enhance financial flexibility as a result of disruptions caused by the COVID-19 global pandemic. The Company incurred $8.8 million of charges under the 2020 Plan through September 30, 2020. With the reduction and realignment of the headcount under the 2020 Plan, the Company is relocating certain of its lab test equipment to third-party consulting companies. The Company expects to incur equipment related relocation expenses of approximately $1.0 million related to these activities and expects to substantially complete these activities by the end of fiscal 2021. The facility restructuring charges included additional facilities expenses related to previously impaired facilities.

The Company recorded $6.1 million of restructuring charges, net of reversals and impairment during the three months ended September 30, 2019, including charges of $3.9 million for right-of-use assets related to facilities which the Company has exited during the period and employee severance and benefit expenses of $2.2 million incurred under the Company’s restructuring plans initiated in prior years which were complete as of the end of fiscal 2020.

Restructuring liabilities related to severance and benefits obligations are recorded in “Other accrued liabilities” in the accompanying condensed consolidated balance sheets. The following table summarizes the activity related to the severance and benefits related equipment restructuring liabilities during the three months ended September 30, 2020 and 2019 (in thousands):

	Three Months Ended
	September 30, 2020			September 30, 2019
	Severance Benefits			Severance Benefits

Balance as of June 30, 2020	$	2,219		$	3,559
Period charges		772			2,595
Period reversals		(50	)		(409	)
Period payments		(2,639	)		(3,608	)
Balance as of September 30, 2020	$	302		$	2,137