RESTRUCTURING AND RELATED CHARGES

The Company has implemented several restructuring plans in the past few years. The goal of these plans was to bring operational expenses to appropriate levels relative to the Company’s net revenues, while simultaneously implementing extensive company-wide expense control programs. The restructuring plans have primarily been comprised of excess facilities, severance payments and termination benefits related to headcount reductions.

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 Consolidated Statements of Operations. The following table summarizes the restructuring and related charges (in thousands):



	Year ended December 31,
Restructuring and related charges in:	2019		2018		2017
Cost of revenue	$	1,391	$	857	$	1,279
Operating expenses - Restructuring and related charges	3,141		2,918		5,307
Total restructuring and related charges	$	4,532	$	3,775	$	6,586

As of December 31, 2019 and December 31, 2018, the Company’s total restructuring liability was $4.9 million and $5.3 million, respectively, of which $1.5 million and $3.3 million, respectively, were reported as a component of “Accrued and other current liabilities,” and the remaining $3.4 million and $2.0 million, respectively, were reported as a component of “Other non-current liabilities” on the Company’s Consolidated Balance Sheets.

For the year ended December 31, 2019, the Company recorded an aggregate amount of $4.1 million 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 $0.8 million in payments in 2019, with the remaining $3.3 million liability outstanding as of December 31, 2019.

As of December 31, 2019, total liabilities related to restructuring plans initiated prior to fiscal 2019 were $1.5 million.

The following table summarizes the activities related to the Company’s restructuring plans during the fiscal year ended December 31, 2019 (in thousands):



	Excess facilities			Severance and Benefits			French VDP			Others			Total
Balance at December 31, 2018	$	2,926		$	—		$	2,409		$	—		$	5,335
Charges for current period	—			4,102			50			380			4,532
Adjustments to restructuring provisions and others	(334		)	11			(28		)	—			(351		)
Cash payments	(1,872		)	(819		)	(1,625		)	(350		)	(4,666		)
Balance at December 31, 2019	$	720		$	3,294		$	806		$	30		$	4,850