Restructuring Costs

Restructuring costs reflect the cost reduction programs implemented by the Company. Restructuring costs are expensed during the period in which the Company determines it will incur those costs and all requirements for accrual are met. Because these costs are recorded based upon estimates, actual expenditures for the restructuring activities may differ from the initially recorded costs. If the initial estimates are too low or too high, the Company could be required to either record additional expense in future periods or to reverse part of the previously recorded charges.

The Company recorded restructuring costs of $2.3 million, $0.3 million, and $2.0 million during the years ended December 31, 2019, 2018, and 2017, respectively. In 2019, restructuring costs included $1.2 million of employee termination costs, including severance and statutory retirement allowances incurred in connection with various cost reduction programs, and $1.1 million of other exit costs, including asset write downs and an impairment of a right of use asset associated with the closure and downsizing of facilities as part of the manufacturing transitions of the Company's force sensors products to facilities in India and China. In 2018 and 2017, restructuring costs were comprised primarily of employee termination costs, including severance and statutory retirement allowances, and were incurred in connection with various cost reduction programs.

The following table summarizes the activity to date related to these programs in the accrued restructuring liability, which is comprised of the activity associated primarily with the employee termination costs . The accrued restructuring liability balance as of December 31, 2019 and 2018, respectively, is included in other accrued expenses in the accompanying consolidated balance sheets (in thousands):



	December 31,
	2019			2018			2017
Balance at beginning of year	$	159		$	254		$	1,333
Restructuring charges	1,559			289			2,044
Adjustment for adoption of ASU 2016-02	(69		)	—			—
Cash payments	(1,064		)	(384		)	(3,122		)
Foreign currency translation	19			—			(1		)
Balance at end of year	$	604		159			254