The Company recorded $0.4 million and $1.0 million of restructuring and related charges during the three and nine months ended March 31, 2022, respectively, which primarily included facility related charges of $0.4 million and $1.0 million for the three and nine months ended March 31, 2022, respectively. Severance and benefit restructuring charges consisted primarily of 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. 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 has incurred $9.6 million of charges under the 2020 Plan through March 31, 2022. As of March 31, 2022, the Company has substantially completed all these activities under the 2020 Plan. The facility restructuring charges included additional facilities expenses related to previously impaired facilities.

The Company recorded $0.4 million and $2.1 million of restructuring charges, net of reversals and impairments during the three and nine months ended March 31, 2021, respectively. Total restructuring charges included severance, benefits, and equipment relocation charges of $0.1 million and $1.2 million, as well as facility related charges of $0.3 million and $0.9 million for the three and nine months ended March 31, 2021, respectively. Severance and benefit restructuring charges consisted primarily of additional employee severance and benefit expenses incurred under the 2020 Plan to reduce operating costs and enhance financial flexibility as a result of disruptions caused by the COVID-19 global pandemic. With the reduction and realignment of the headcount under 2020 Plan, the Company relocated certain of its lab test equipment to third-party consulting companies. The Company incurred $9.3 million charges under the 2020 Plan through March 31, 2021. The facility restructuring charges included additional facilities expenses related to previously impaired facilities.

Restructuring liabilities related to severance, benefits, and equipment relocation obligations are recorded in “Other accrued liabilities” in the accompanying condensed consolidated balance sheets. The following table summarizes the activity related to the severance, benefits, and equipment relocation liabilities during the three and nine months ended March 31, 2022 (in thousands):

	Three Months Ended					Nine Months Ended
	March 31, 2022		March 31, 2021			March 31, 2022			March 31, 2021
	Severance and Other					Severance and Other
Balance at beginning of period	$	97	$	181		$	271		$	2,219
Period charges		—		119			12			1,366
Period reversals		—		—			(30	)		(128	)
Period payments		—		(286	)		(156	)		(3,443	)
Balance at end of period	$	97	$	14		$	97		$	14