9. RESTRUCTURING COSTS

The Company incurs costs associated with restructuring initiatives intended to improve overall operating performance and profitability. The costs related to restructuring actions are generally composed of employee-related costs, lease termination costs and fixed asset related costs. Employee-related costs include the expected severance costs and related benefits as well as one-time severance benefits that are accrued over the remaining period employees are required to work in order to receive such benefits. Lease termination costs include the discounted cost of unused leased facilities, net of anticipated sub-rental income. Fixed asset related costs include non-cash impairments or fixed asset disposals associated with restructuring actions in addition to the cash costs to uninstall, pack, ship and reinstall manufacturing equipment and the costs to prepare the receiving facility to accommodate relocated equipment. Fixed asset related costs are expensed as incurred. Cash paid is net of proceeds received from the sale of related assets.

As a result of restructuring and consolidation actions, the Company owns unutilized real estate at various facilities in the U.S. and internationally. The Company is attempting to sell or lease this unutilized space. Additional impairment charges may be incurred related to these or other excess assets.

The Company’s net pretax restructuring charges, by segment, were as follows:

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2018		2017		2018		2017
CCS	$	4,687	$	9,596	$	7,058	$	14,352
CMS		2,531		4,177		5,610		4,809
Total	$	7,218	$	13,773	$	12,668	$	19,161

Restructuring reserves were included in the Company’s Condensed Consolidated Balance Sheets as follows:

	June 30, 2018		December 31, 2017
Other accrued liabilities	$	14,211	$	24,961
Other noncurrent liabilities		5,399		7,036
Total liability	$	19,610	$	31,997

Cost Alignment Restructuring Actions

Prior to the acquisition of TE Connectivity’s Broadband Network Solutions (BNS) business in August 2015, the Company initiated restructuring actions to realign and lower its cost structure, primarily through workforce reductions and other cost reduction initiatives, including the cessation of manufacturing operations at various facilities. As of June 30, 2018, these actions were substantially complete except for a $4.4 million liability for lease termination costs, for which the Company expects to make cash payments of $0.9 million during the remainder of 2018 and make the remaining payments of $3.5 million between 2019 and 2022.

BNS Integration Restructuring Actions

Following the acquisition of BNS, the Company initiated a series of restructuring actions, which are currently ongoing, to integrate and streamline operations and achieve cost synergies. The activity within the liability established for the BNS integration restructuring actions was as follows:

	Employee- Related Costs			Lease Termination Costs			Fixed Asset Related Costs			Total
Balance at March 31, 2018	$	16,097		$	904		$	—		$	17,001
Additional charge recorded		7,092			151			(83	)		7,160
Cash paid		(8,131	)		(378	)		(248	)		(8,757	)
Consideration received		—			—			2,235			2,235
Foreign exchange and other non-cash items		(503	)		(25	)		(1,904	)		(2,432	)
Balance at June 30, 2018	$	14,555		$	652		$	—		$	15,207

Balance at December 31, 2017	$	25,588		$	1,080		$	—		$	26,668
Additional charge recorded		11,030			809			708			12,547
Cash paid		(21,823	)		(1,222	)		(395	)		(23,440	)
Consideration received		—			—			4,514			4,514
Foreign exchange and other non-cash items		(240	)		(15	)		(4,827	)		(5,082	)
Balance at June 30, 2018	$	14,555		$	652		$	—		$	15,207

The BNS integration actions include the announced closures or reduction in activities at various U.S. and international facilities as well as headcount reductions in sales, marketing and administrative functions. The Company has recognized restructuring charges of $122.2 million since the BNS acquisition for integration actions. No significant additional restructuring charges are expected to be incurred to complete the previously announced BNS integration initiatives. The Company expects to make cash payments of $10.2 million during the remainder of 2018 and additional cash payments of $5.0 million between 2019 and 2022. Future restructuring actions may be identified and the resulting charges and cash requirements may be material.