RESTRUCTURING AND RELATED COSTS

Fiscal Year 2018 Restructuring

During the fourth quarter of fiscal year 2018, we initiated a Test & Simulation workforce reduction intended to simplify the organization and reduce the overall cost structure. No restructuring expenses were recognized in the three or six months ended March 30, 2019 or March 31, 2018 related to this restructuring action. As of March 30, 2019, we have incurred a total of $880 of pre-tax severance and related expense.

Fiscal Year 2017 Restructuring

During the fourth quarter of fiscal year 2017, we initiated a series of Test & Simulation workforce reductions and facility closures intended to increase organizational effectiveness, gain manufacturing efficiencies and provide cost savings that can be reinvested in our growth initiatives. These actions include the transfer of certain production operations in China to a contract manufacturing partner throughout fiscal years 2018 and 2019. As a result, during the three and six months ended March 30, 2019, we recorded $0 and $130 of pre-tax severance and related expense, respectively. During the three and six months ended March 31, 2018, we recorded $321 and $414 of pre-tax severance and related expense, respectively, and $25 and $187 of pre-tax facility closure costs, respectively. As of March 30, 2019, we have incurred a total of $4,871 of pre-tax expense, including $4,579 and $292 of pre-tax expense related to severance and facility closure costs, respectively.

Restructuring expenses included in our Consolidated Statements of Income for the above restructuring actions are as follows:



	Three Months Ended				Six Months Ended
	March 30, 2019		March 31, 2018		March 30, 2019		March 31, 2018
	Test & Simulation		Test & Simulation		Test & Simulation		Test & Simulation
Cost of sales	$	—	$	304	$	117	$	424
Selling and marketing	—		—		—		—
General and administrative	—		42		13		177
Total restructuring expense	$	—	$	346	$	130	$	601

Restructuring expense accruals included in payroll and related costs in the Consolidated Balance Sheets for the above restructuring actions are as follows:



	2018			2017
	Test & Simulation			Test & Simulation
Balance, September 29, 2018	$	1,051		$	2,933
Restructuring expense	—			130
Payments	(1,012		)	(3,058		)
Other adjustments	(39		)	(5		)
Currency translation	—			—
Balance, March 30, 2019	$	—		$	—