Restructuring

In April 2019, our management approved and executed an internal restructuring plan (the “Q2 2019 Sales Plan”) which focused on a restructuring of the global sales organization through cancellation of certain contracts and a workforce reduction. Under this plan, we incurred approximately $2.4 million of restructuring expense during the second quarter of fiscal 2019. We believe this amount approximates the total costs under the plan, subject to adjustments that may occur as the plan is fully implemented. We believe that the Q2 2019 Sales Plan will be substantially completed by the end of fiscal 2019.

In June 2018, our Board of Directors approved an internal restructuring plan (the "June 2018 Plan"), which included the discontinuation of our millimeter wave business and the use of certain assets related to our Wireless products, and a workforce reduction. Under this plan, we incurred approximately $4.1 million of restructuring expense during the second quarter and first six months of fiscal 2018. We believe this amount approximates the total costs under the plan and that this plan is substantially complete.

In June 2017, our Board of Directors approved an internal restructuring plan (the "June 2017 Plan"), which included the sale of 100% of the equity of our Hyderabad, India subsidiary and the transfer of certain assets related to our Simplay Labs testing and certification business, a worldwide workforce reduction, and an initiative to reduce our infrastructure costs, including reconfiguring our use of certain leased properties. Under this initiative approved by the Board in 2017, we vacated 100% of our facility in Portland, Oregon in the first quarter of fiscal 2019. In the second quarter of fiscal 2019, we entered into a sublease agreement for this facility under terms that differed from those used originally in estimating the Restructuring charges for ceasing use of this space. Under the terms of the sublease agreement, we have recorded an additional $0.7 million of Restructuring charges from ceasing use of this space, which includes approximately $0.2 million of impairment of the operating lease right-of-use asset for this property. Under the June 2017 Plan, we incurred approximately $0.7 million and $0.3 million of expense during the second quarter of fiscal 2019 and fiscal 2018, respectively, and approximately $2.0 million and $1.3 million of expense during the six months ended June 29, 2019 and June 30, 2018, respectively. We have incurred approximately $18.4 million of total expense incurred through June 29, 2019 under the June 2017 Plan. We expect the total cost of the June 2017 Plan to be approximately $21.5 million to $23.0 million and that it will be substantially completed by the end of fiscal 2019.

These expenses were recorded to Restructuring charges on our Consolidated Statements of Operations. The restructuring accrual balance is presented in Accounts payable and accrued expenses (includes restructuring) and in Other long-term liabilities on our Consolidated Balance Sheets. The following table displays the activity related to our restructuring plans:



(In thousands)	Severance & Related (1)			Lease Termination & Fixed Assets			Software Contracts & Engineering Tools (2)			Other (3)			Total
Accrued Restructuring at December 30, 2017	$	1,192		$	870		$	360		$	25		$	2,447
Restructuring charges	3,964			440			913			88			5,405
Costs paid or otherwise settled	(1,443		)	(593		)	(968		)	(70		)	(3,074		)
Accrued Restructuring at June 30, 2018	$	3,713		$	717		$	305		$	43		$	4,778

Accrued Restructuring at December 29, 2018	$	1,814		$	8,630		$	218		$	18		$	10,680
Restructuring charges	615			2,140			—			1,712			4,467
Costs paid or otherwise settled	(2,178		)	(3,042		)	(218		)	(56		)	(5,494		)
Accrued Restructuring at June 29, 2019	$	251		$	7,728		$	—		$	1,674		$	9,653



(1)	Includes employee relocation costs and accelerated stock compensation
(2)	Includes cancellation of contracts, asset impairments, and accelerated depreciation on certain enterprise resource planning and customer relationship management systems
(3)	Beginning in the second quarter of fiscal 2019, "Other" activity includes termination fees on the cancellation of certain contracts under the Q2 2019 Sales Plan