Restructuring Charges

We recognize restructuring charges when a plan that materially changes the scope of our business or the manner in which that business is conducted is adopted and communicated to the impacted parties, and the expenses have been incurred or are reasonably estimable. In addition, we assess the property and equipment associated with the related facilities for impairment. The remaining useful lives of property and equipment associated with the related operations are re-evaluated based on the respective restructuring plan, resulting in the acceleration of depreciation and amortization of certain assets.

Fiscal 2016 Restructuring Plan

In the fourth quarter of fiscal 2016, we continued our efforts to better align product development and general and administrative functions with our company strategy and to reduce operating costs. To date, we have recorded $0.5 million in restructuring charges related to the fiscal 2016 restructuring plan, comprised of severance, other employee related benefits and early lease termination. As of March 31,2017 there was no remaining liability for the fiscal 2016 restructuring plan.

Fiscal 2015 Restructuring Plan

During 2015, we implemented restructuring actions to better align product development, sales and marketing and general and administrative functions with our company strategy and to reduce operating costs. As of March 31, 2017, there was no further liability for the fiscal 2015 restructuring activity.

Following is a reconciliation of the beginning and ending balances of the restructuring liability:



	Balance at								Balance at
	March 31,								March 31,
(In thousands)	2016		Provision			Payments			2017
Fiscal 2016 Restructuring Plan:
Severance and employment costs	$	311	$	200		$	(511	)	$	—
Early lease termination	—		43			(43		)	—
Total restructuring costs	311		243			(554		)	—

	Balance at								Balance at
	March 31,								March 31,
(In thousands)	2015		Provision			Payments			2016
Fiscal 2016 Restructuring Plan:
Severance and employment costs	$	—	$	328		$	(17	)	$	311
Fiscal 2015 Restructuring Plan:
Severance and employment costs	450		(64		)	(386		)	—
Total restructuring costs	450		264			(403		)	311