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 2018 Restructuring Plan

During fiscal 2018, we continued our ongoing efforts to create more efficient teams across the business, which included certain executive changes during the year. To date, we have recorded $1.6 million in restructuring charges related to the fiscal 2018 restructuring plan, comprised of severance and other employee related benefits. As of March 31, 2018, there was a remaining liability of $0.2 million for the fiscal 2018 restructuring plan.

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.

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



	Balance at							Balance at
	March 31,							March 31,
(In thousands)	2017		Provision		Payments			2018
Fiscal 2018 Restructuring Plan:
Severance and employment costs	$	—	$	1,639	$	(1,441	)	$	198
Total restructuring costs	—		1,639		(1,441		)	198

	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	)	$	—
Lease early terminations	—		43		(43		)	—
Total restructuring costs	311		243		(554		)	—