Restructuring:

In March 2015, our Board of Directors approved an internal restructuring plan (the "March 2015 Plan"), in connection with our acquisition of Silicon Image. The March 2015 Plan was designed to realize synergies from the acquisition by eliminating redundancies created as a result of combining the two companies. This included reductions in our worldwide workforce and consolidation of facilities, systems, and engineering tools. We expect the total cost of the March 2015 Plan to be in the range of $14 million to $19 million and to be substantially completed by the end of second quarter of fiscal 2016. Approximately $1.4 million and $10.3 million of expense was incurred in the three and nine months, respectively, ended October 3, 2015 under the March 2015 Plan.

In September 2015, we implemented a further reduction of our worldwide workforce (the "September 2015 Reduction") separate from the March 2015 Plan. The September 2015 Reduction was designed to resize the company in line with the market environment and to better balance our workforce with the long-term strategic needs of our business. We expect the total cost of the September 2015 Reduction to be approximately $6.0 million and to be substantially completed by the end of the second quarter of 2016. Approximately $5.5 million of expense was incurred in the three and nine months ended October 3, 2015 under the September 2015 Reduction.

Less than $0.1 million was incurred in both the three and nine month periods ended September 27, 2014 related to a prior restructuring plan.

These expenses were recorded to Restructuring charges on the Statements of Operations. The restructuring accrual balance is presented in Accounts payable and accrued expenses (includes restructuring) on the Consolidated Balance Sheets.

The following table displays the combined activity related to our restructuring activities:



(In thousands)	Severance and related			Lease Termination			Systems & Engineering Tools*			Other			Total
Balance at December 28, 2013	$	17		$	368		$	—		$	147		$	532
Restructuring charges	—			1			—			9			10
Costs paid or otherwise settled	(8		)	(325		)	—			(18		)	(351		)
Adjustments to prior restructuring costs	(9		)	15			—			—			6
Balance at September 27, 2014	$	—		$	59		$	—		$	138		$	197

Balance at January 3, 2015	—			43			—			139			182
Restructuring charges	12,491			1,107			2,000			182			15,780
Costs paid or otherwise settled	(5,825		)	(560		)	(1,551		)	(321		)	(8,257		)
Adjustments to prior restructuring costs	—			—			—			—			—
Balance at October 3, 2015	$	6,666		$	590		$	449		$	—		$	7,705

*Includes cancellation of contracts and accelerated depreciation of ERP systems