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Restructuring and Related Charges
 6 Months Ended
Jun. 26, 2020
Restructuring and Related Activities [Abstract]  
Restructuring and Related Charges 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 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 Condensed Consolidated Statements of Operations. The following table summarizes the restructuring and related charges (in thousands):
 
Three months ended
 
Six months ended
 
June 26,
2020

June 28,
2019
 
June 26,
2020
 
June 28,
2019
Restructuring and related charges in:
 
 
 
 
 
 
 
Cost of revenue
$
2

 
$
91

 
$
(71
)
 
$
392

Operating expenses - Restructuring and related charges
82

 
276

 
758

 
333

Total restructuring and related charges
$
84

 
$
367

 
$
687

 
$
725



As of June 26, 2020 and December 31, 2019, the Company’s total restructuring liability was $2.4 million and $4.9 million, respectively, of which $1.6 million and $1.5 million, respectively, were reported as a component of “Accrued and other current liabilities”, and the remaining $0.8 million and $3.4 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 six months ended June 26, 2020 (in thousands):
 
 
Excess facilities
 
Severance and benefits
 
French VDP
 
Others
 
Total
Balance at December 31, 2019
 
$
720

 
$
3,294

 
$
806

 
$
30

 
$
4,850

Charges for current period
 
—

 
591

 
49

 
47

 
687

Cash payments
 
(642
)
 
(1,653
)
 
(650
)
 
(30
)
 
(2,975
)
Others
 
—

 
(164
)
 
(41
)
 
—

 
(205
)
Balance at June 26, 2020
 
$
78

 
$
2,068

 
$
164

 
$
47

 
$
2,357