Restructuring

The following table shows the provision of the restructuring charges and the liability remaining as of April 3, 2016:



				Others (Continuing Operations)
(in thousands)	HSC (Discontinued Operations)			Cost of Revenues			Operating Expenses			Total
Balance as of March 31, 2013	$	—		$	26		$	1,636		$	1,662
Provision	—			—			5,538			5,538
Cash payments	—			(26		)	(6,536		)	(6,562		)
Balance as of March 30, 2014	—			—			638			638
Provision	18,305			—			1,078			19,383
Cash payments	(6,073		)	—			(1,421		)	(7,494		)
Foreign exchange impact	(2,015		)	—			—			(2,015		)
Balance as of March 29, 2015	10,217			—			295			10,512
Provision	—			435			11,197			11,632
Cash payments	(8,877		)	(128		)	(10,533		)	(19,538		)
Foreign exchange impact	194			—			16			210
Balance as of April 3, 2016	$	1,534		$	307		$	975		$	2,816

As part of an effort to streamline operations with changing market conditions and to create a more efficient organization, the Company has undertaken restructuring actions to reduce its workforce and consolidate facilities. The Company’s restructuring expenses were primarily of: (i) severance and termination benefit costs related to the reduction of its workforce; and (ii) lease termination costs and costs associated with permanently vacating certain facilities.

Integration-related Restructuring Plan

In December 2015, the Company began the implementation of planned cost reduction and restructuring activities in connection with the acquisition of ZMDI. The Company recorded charges of approximately $6.9 million of employee termination cost for two former executives of ZMDI and 36 employees during fiscal 2016. As of April 3, 2016, the total accrued balance for employee severance costs related to these actions was $1.2 million. The Company expects to complete these actions by the first quarter of fiscal 2017.

HSC Business

In fiscal 2015, the Company prepared a workforce-reduction plan (the Plan) with respect to employees of its HSC business in France and the Netherlands. The Plan sets forth the general parameters, terms and benefits for employee dismissals. The Plan was approved by the French Works Council and Labor Administrator and the related Plan details were communicated to the affected employees in France and the Netherlands. No works council consultation was required in the Netherlands. The Company has not historically offered similar termination benefits as defined in the Plan for these locations. The Plan identified the number of employees to be terminated, their job classification or function, their location and the date that the Plan was expected to be completed. The Plan also established the terms of the benefit arrangement in sufficient detail to enable the employees to determine the type and amount of benefits that they would receive if terminated. In addition, the actions required to complete the Plan indicated that it was unlikely that substantial changes to the Plan would be made after communication to the employees. Accordingly, the Company accrued restructuring charges in accordance with ASC 420, Exit or Disposal Cost Obligations. The restructuring charges recorded to discontinued operations in the Consolidated Statement of Operations were approximately $18.3 million for the fiscal year ended March 29, 2015, for a total of 53 employees in France and the Netherlands combined.

The Company has substantially completed payments of these termination benefits as of April 3, 2016 and will complete the action by December 2017.

Other

During fiscal 2016, the Company recorded charges of $4.7 million and reduced headcount by 48 employees. During fiscal 2016, the Company paid $4.6 million related to these actions. As of April 3, 2016, the total accrued balance for employee severance costs related to these actions was $0.1 million. The Company expects to complete these actions by the second quarter of fiscal 2017.

During fiscal 2015, the Company recorded other restructuring charges of $1.1 million and reduced headcount by 28 employees in multiple reduction in workforce actions. During fiscal 2016 and 2015, the Company paid $0.3 million and $0.8 million, respectively, related to these actions. As of April 3,2016, the total accrued balance for employee severance costs related to these actions was zero.

During fiscal 2014, the Company recorded restructuring charges of $5.5 million and reduced headcount by 117 employees in multiple reduction in workforce actions. During fiscal 2015 and 2014, the Company paid $0.6 million and $4.9 million, respectively, related to these actions. As of March 29, 2015, the total accrued balance for employee severance costs related to these actions was zero.