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Restructuring and Related Charges
 9 Months Ended
Sep. 25, 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 plan expenses 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
 
Nine months ended
 
September 25,
2020

September 27,
2019
 
September 25,
2020
 
September 27,
2019
Restructuring and related charges in:
 
 
 
 
 
 
 
Cost of revenue
$
302

 
$
331

 
$
231

 
$
723

Operating expenses - Restructuring and related charges
814

 
861

 
1,572

 
1,194

Total restructuring and related charges
$
1,116

 
$
1,192

 
$
1,803

 
$
1,917



As of September 25, 2020 and December 31, 2019, the Company’s total restructuring liability was $2.8 million and $4.9 million, respectively, of which $1.9 million and $1.5 million, respectively, were reported as a component of “Accrued and other current liabilities”, and the remaining $0.9 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 nine months ended September 25, 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
 
—

 
1,679

 
77

 
47

 
1,803

Cash payments
 
(681
)
 
(2,121
)
 
(766
)
 
(77
)
 
(3,645
)
Others
 
—

 
(161
)
 
(36
)
 
—

 
(197
)
Balance at September 25, 2020
 
$
39

 
$
2,691

 
$
81

 
$
—

 
$
2,811