Restructuring

The following table shows the provision of the restructuring charges and the remaining liabilities as of April 2, 2017:



				Others (Continuing Operations)
(in thousands)	HSC (Discontinued Operations)			Cost of Revenues			Operating Expenses			Total
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
Provision	—			2,605			13,804			16,409
Cash payments	(83		)	(2,709		)	(11,092		)	(13,884		)
Foreign exchange impact	(24		)	(2		)	(474		)	(500		)
Balance as of April 2, 2017	$	1,427		$	201		$	3,213		$	4,841

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

During fiscal 2017, the Company prepared a workforce-reduction plan with respect to employees of its Automotive and Industrial business (formerly ZMDI) in Germany. The plan which required consultation with the German Works Council, was approved by the German Works Council. Also, the details of the plan were communicated to the affected employees. The plan identified the number of employees to be terminated, their job classification or function, their location and the date that the plan is 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 of the employees. Accordingly, the Company accrued restructuring charges in accordance with ASC 420, Exit and Disposal Cost Obligations. The restructuring charges recorded in the Consolidated Statements of Operations, in connection with the workforce-reduction plan, were approximately $5.0 million for fiscal 2017, for a total 49 employees. Approximately $4.9 million of the $5.0 million was paid during fiscal 2017 and the remaining $0.1 million will be paid in fiscal 2018.

In fiscal 2016, 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. Approximately $5.7 million of the $6.9 million of employee termination cost was paid in fiscal 2016 and the remaining $1.2 million was paid during fiscal 2017.

Radio Frequency Business

During fiscal 2017, the Company prepared a workforce-reduction plan with respect to employees of its Radio Frequency business in France. The plan which sets forth the general parameters, terms and benefits for employee dismissals, was submitted to the French Works Council. The Company initially determined that an ongoing benefit arrangement existed as the affected employees are being protected under the provisions of prior plan and the minimum statutory requirement. Subsequent to this, the Company and the affected employees signed agreements with regards to the timing and payment of severance benefits. Accordingly, the Company accrued restructuring charges in accordance with ASC 420, Exit and Disposal Cost Obligations. During fiscal 2017, the Company recorded in the Consolidated Statement of Operations approximately $7.5 million of severance benefits, for a total of 13 employees. During fiscal 2017, the Company paid $4.1 million related to this action. As of April 2, 2017, the total accrued balance for employee severance costs related to this action was $2.9 million. The Company expects to complete this action by December 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 and the total accrued balance related to this action was $1.4 million as of April 2, 2017. The Company expects to complete this action by December 2017.

Other

During fiscal 2017, the Company recorded charges of $4.0 million and reduced headcount by 59 employees. During fiscal 2017, the Company paid $3.6 million related to these actions. As of April 2, 2017, the total accrued balance for employee severance costs related to these actions was $0.4 million. The Company expects to complete these actions by the second quarter of fiscal 2018.

In fiscal 2016, the Company recorded charges of $4.7 million and reduced headcount by 48 employees. Approximately $4.6 million of the $4.7 million of employee termination cost was paid in fiscal 2016 and the remaining $0.1 million was paid in fiscal 2017.

In fiscal 2015, the Company recorded other restructuring charges of $1.1 million and reduced headcount by 28 employees in multiple reduction in workforce actions. Approximately $0.8 million of the $1.1 million of employee termination cost was paid in fiscal 2015 and the remaining $0.3 million was paid in fiscal 2016. In fiscal 2015, the Company also paid $0.6 million regarding the remaining severance liabilities for certain actions in fiscal 2014.