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Restructuring and Related Costs
 9 Months Ended
Sep. 29, 2018
Restructuring and Related Activities [Abstract]  
Restructuring and Related Costs
Restructuring and Related Costs
In the fourth quarter of 2017, the Company implemented the 2017 Restructuring Plan in order to reduce expenses and establish a more cost-effective structure that better aligns the Company's operations with its long-term strategies.
The following table presents restructuring and related costs (credits) included in cost of revenue and operating expenses in the accompanying consolidated statements of operations under the 2017 Restructuring Plan (in thousands):
 
Three Months Ended
 
Nine Months Ended
 
September 29, 2018
 
September 29, 2018
 
Cost of Revenue
 
Operating Expenses
 
Cost of Revenue
 
Operating Expenses
Severance and related expenses
$
7

 
$
28

 
$
50

 
$
1,873

Facilities
—

 
163

 
—

 
(874
)
Asset impairment
—

 
—

 
—

 
(74
)
License impairment
—

 
—

 
—

 
783

Total
$
7

 
$
191

 
$
50

 
$
1,708


Restructuring liabilities are reported within accrued expenses and other long-term liabilities in the accompanying consolidated balance sheets (in thousands):
 
 
December 30, 2017
 
Charges (Credits)
 
Cash
 
Non-cash Settlements and Other
 
September 29, 2018
 
 
Severance and related expenses
$
3,672

 
$
1,923

 
$
(4,529
)
 
$
(28
)
 
$
1,038

 
Facilities
6,947

 
(874
)
 
(1,388
)
 
(40
)
 
4,645

 
Asset impairment
—

 
(74
)
 
—

 
74

 
—

 
License impairment
—

 
783

 
—

 
(342
)
 
441

 
Total
$
10,619

 
$
1,758

 
$
(5,917
)
 
$
(336
)
 
$
6,124


During the first half of 2018, the Company revised its estimates related to its facilities closures due to the sublease of two restructured facilities and also recorded severance costs for additional impacted employees. Additionally, the Company recorded an impairment of $0.8 million related to term license agreements that were determined to have no future use. The Company expects the payments related to these term license agreements to be fully paid by the third quarter of 2019. As of September 29, 2018, the Company's restructuring liability was comprised of $4.6 million related to facility closures, with leases through January 2022, and $1.0 million of severance and related expenses, which are expected to be substantially paid by the second quarter of 2019