Restructuring and other charges, net includes restructuring charges (credits), headquarters relocation charges, and impairment and accretion expense charges related to the lease assets of exited facilities. Refer to Note 14. Leases for additional information about exited facilities.

For the three months ended December 31, 2020, restructuring and other charges, net totaled $0.2 million, of which $0.1 million is attributable to restructuring charges and $0.1 million is related to exited facilities.

For the three months ended December 28, 2019, restructuring and other charges, net totaled $14.0 million, of which $13.8 million is attributable to restructuring charges and $0.2 million is related to headquarters relocation charges.

During the first quarter of 2020, we initiated a restructuring program as part of a realignment associated with expected synergies and operational efficiencies related to the Onshape acquisition. The restructuring plan resulted in charges of $30.8 million through fiscal year 2020 for termination benefits associated with approximately 250 employees. During the three months ended December 31, 2020, we incurred charges of $0.2 million in connection with this restructuring plan.

The following table summarizes restructuring accrual activity for the three months ended December 31, 2020:

(in thousands)	Employee severance and related benefits			Facility closures and related costs			Total
October 1, 2020	$	3,992		$	5,995		$	9,987
Charges to operations, net		160			(29	)		131
Cash disbursements		(2,733	)		(687	)		(3,420	)
Foreign exchange impact		42			12			54
Accrual, December 31, 2020	$	1,461		$	5,291		$	6,752

The following table summarizes restructuring accrual activity for the three months ended December 28, 2019:

(in thousands)	Employee severance and related benefits			Facility closures and related costs			Total
October 1, 2019	$	298		$	30,788		$	31,086
ASC 842 adoption		—			(16,462	)		(16,462	)
Charges to operations, net		13,631			127			13,758
Cash disbursements		(58	)		(873	)		(931	)
Foreign exchange impact		156			(1	)		155
Accrual, December 28, 2019	$	14,027		$	13,579		$	27,606

The accrual for employee severance and related benefits is included in accrued compensation and benefits in the Consolidated Balance Sheets.

Of the accrual for facility closures and related costs, as of December 31, 2020, $2.7 million is included in accrued expenses and other current liabilities and $2.6 million is included in other liabilities in the Consolidated Balance Sheets.