RESTRUCTURING AND RELATED CHARGES

The Company has implemented several restructuring plans in an effort to better align its resources with its business strategy. The goal of these plans was to bring operational expenses to appropriate levels relative to its net revenues, while simultaneously implementing extensive company-wide expense control programs. These restructuring plans have primarily been comprised of excess facilities, severance payments and termination benefits related to headcount reductions.

In the three and nine months ended September 27, 2019, the Company recorded an aggregate amount of $1.1 million and $1.5 million, respectively, of restructuring and related charges for severance and employee benefits for certain employees within the Company’s general and administrative functions and one specific function within the Video segment. The Company made $0.4 million in payments in the nine months ended September 27, 2019, with the remaining $1.1 million liability outstanding as of September 27, 2019.

As of September 27, 2019, total liabilities related to restructuring plans initiated prior to fiscal 2019 were $2.2 million.

The Company accounts for its restructuring plans under the authoritative guidance for exit or disposal activities. The restructuring and related charges are included in “Cost of revenue” and “Operating expenses - Restructuring and related charges” in the Condensed Consolidated Statements of Operations. The following table summarizes the restructuring and related charges (in thousands):



	Three months ended				Nine months ended
	September 27, 2019		September 28, 2018		September 27, 2019		September 28, 2018
Restructuring and related charges in:
Cost of revenue	$	331	$	7	$	723	$	884
Operating expenses - Restructuring and related charges	861		987		1,194		2,704
Total restructuring and related charges	$	1,192	$	994	$	1,917	$	3,588

As of September 27, 2019 and December 31, 2018, the Company’s total restructuring liability was $3.4 million and $5.3 million, respectively, of which $3.0 million and $3.3 million, respectively, were reported as a component of “Accrued and other current liabilities”, and the remaining $0.4 million and $2.0 million, respectively, were reported as a component of “Other non-current liabilities” on the Company’s Condensed Consolidated Balance Sheets.

The following table summarizes the activities related to the Company’s restructuring plans during the nine months ended September 27, 2019 (in thousands):



	Excess facilities			Severance and benefits			TVN VDP ⁽¹⁾			Others			Total
Balance at December 31, 2018	$	2,926		$	—		$	2,409		$	—		$	5,335
Charges for current period	—			1,476			50			367			1,893
Adjustments to restructuring provisions	47			—			(23		)	—			24
Cash payments	(1,409		)	(382		)	(1,324		)	(252		)	(3,367		)
Others	(382		)	—			(62		)	—			(444		)
Balance at September 27, 2019	$	1,182		$	1,094		$	1,050		$	115		$	3,441

(1) “TVN VDP” consists of restructuring-related costs in connection with the TVN acquisition that included global workforce reductions, exiting certain operating facilities and disposing of excess assets and an employee voluntary departure plan in France.

TVN VDP

The amount of restructuring-related costs recorded for the nine months ended September 27, 2019 was immaterial. The amount of restructuring-related costs recorded for the nine months ended September 28, 2018 was $1.8 million. The TVN VDP liability balance as of September 27, 2019 was $1.1 million, payable through 2020.