RESTRUCTURING

Below is a summary of the restructuring charges and other activity (in thousands):



	Q3 2017 Restructuring						Q2 2016 Restructuring			Q1 2016 Restructuring
	Employee Termination Costs			Other			Employee Termination Costs			Employee Termination Costs			Other			Total
Balance at September 30, 2015	$	—		$	—		$	—		$	—		$	—		$	—
Restructuring charge	—			—			78			480			195			753
Payments	—			—			(78		)	(481		)	(195		)	(754		)
Reversals	—			—			—			(6		)	—			(6		)
Foreign currency fluctuation	—			—			—			7			—			7
Balance at September 30, 2016	—			—			—			—			—			—
Restructuring charge	2,258			257			—			—			—			2,515
Payments	(199		)	(70		)	—			—			—			(269		)
Reversals	—			—			—			—			—			—
Foreign currency fluctuation	50			6			—			—			—			56
Balance at June 30, 2017	$	2,109		$	193		$	—		$	—		$	—		$	2,302

Q1 2016 Restructuring

In November 2015, we approved a restructuring plan impacting our corporate staff. The plan closed our Dortmund, Germany office and relocated certain employees to our Munich, Germany office. We also recorded a contract termination charge as we relocated employees in our Minneapolis, Minnesota office to our World Headquarters in Minnetonka, Minnesota, in December 2015. We recorded a restructuring charge of $0.7 million that included $0.5 million of severance and $0.2 million of contract termination costs during the first quarter of fiscal 2016. This restructuring resulted in an elimination of approximately 10 positions. The payments associated with these charges were completed in the third quarter of fiscal 2016.

Q2 2016 Restructuring

In January 2016, we approved a restructuring plan impacting our wireless design services group. This restructuring resulted in an elimination of 5 positions. We recorded a restructuring charge of $0.1 million related to severance during the second quarter of fiscal 2016 and paid the majority of the severance during that same quarter.

14. RESTRUCTURING (CONTINUED)

Q3 2017 Restructuring

In May 2017, we approved a restructuring plan primarily impacting our France location. We also eliminated certain employee costs in the U.S. The restructuring is a result of a decision to consolidate our France operations to our Europe, Middle East and Africa (“EMEA”) headquarters in Munich. The total restructuring charges amounted to $2.5 million that included $2.3 million of employee costs and $0.2 million of contract termination costs during the third quarter of fiscal 2017. These actions resulted in an elimination of 10 positions in the U.S. and 8 positions in France. The payments associated with these charges are expected to be completed by the fourth quarter ending September 30, 2018.