RESTRUCTURING

During the third quarter of fiscal year 2016, we initiated restructuring actions to further reduce our cost structure by eliminating 61 positions, primarily in our Corporate area and Test segment, through terminations, elimination of certain open positions as a result of employees leaving voluntarily throughout fiscal year 2016 and reductions in contractors. The restructuring activities resulted in severance and related pre-tax expense of $1,237 during the three and nine months ended July 2, 2016. The majority of the severance and related costs are expected to be paid by the end of fiscal year 2016. We do not expect to incur any additional costs related to these restructuring actions.

The following table summarizes the restructuring expenses included in our Consolidated Statements of Income.



	Three and Nine Months Ended
	July 2, 2016
(in thousands)	Test		Sensors		Total
Cost of sales	$	299	$	—	$	299
Selling and marketing	129		98		227
General and administrative	414		292		706
Research and development	5		—		5
Total restructuring expense	$	847	$	390	$	1,237

During the third quarter of fiscal year 2014, we initiated workforce and other cost reduction actions at certain locations in the U.S. and Europe. No restructuring expenses were recognized during the three or nine months ended July 2, 2016 or June 27, 2015 related to these restructuring actions.

The following table summarizes the change in our restructuring expense accruals during the nine months ended July 2, 2016 for all restructuring actions.



(in thousands)	2016 Restructuring			2014 Restructuring			Total
Balance, October 3, 2015	$	—		$	1,548		$	1,548
Restructuring expense	1,237			—			1,237
Stock-based compensation forfeitures	368			—			368
Payments	(718		)	(412		)	(1,130		)
Currency translation	(16		)	(13		)	(29		)
Balance, July 2, 2016	$	871		$	1,123		$	1,994

The following table summarizes the location of the restructuring expense accruals included in our Consolidated Balance Sheets.



(in thousands)	July 2, 2016		October 3, 2015
Accrued payroll and related costs	$	1,208	$	497
Other long-term liabilities	786		1,051
Total accrued restructuring expense	$	1,994	$	1,548