Accrued Restructuring (Tables)

12 Months Ended

Dec. 31, 2015

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Reserve by Type of Cost

ch is included in other accrued liabilities and other long-term liabilities in the accompanying Consolidated Balance Sheets as of December 31, 2015 and 2014, consisted of the following (in thousands):

	Severance, payroll taxes and other employee benefits			Facility reductions			Total
Balance accrued as of December 31, 2014	$	166		$	587		$	753
Additions	4,436			392			4,828
Reversals	(546		)	—			(546		)
Expenditures	(3,974		)	(397		)	(4,371		)
Balance accrued as of December 31, 2015	$	82		$	582		$	664

Of the

Schedule of Restructuring and Related Costs

Restructuring and Other Charges

The following table summarizes the Company's restructuring and other gains and charges as presented in the Consolidated Statement of Operations (in thousands):

	December 31, 2015		December 31, 2014			December 31, 2013
Employee-related restructuring expenses	$	3,890	$	1,468		$	5,463
Facility reductions	392		—			602
Integration-related and other non-recurring expenses	629		2,097			1,039
Non-recurring legal expenses	109		796			779
Fair value adjustments to contingent consideration liability	—		(156		)	(1,740		)
Write off of purchased computer software	—		—			2,868
Net gain from sale of OS-9 software assets	—		—			(1,532		)
Restructuring and other charges, net	$	5,020	$	4,205		$	7,479

Restructuring and other charges may include costs from non-recurring events such as costs incurred for employee severance, acquisition or divestiture activities, excess facility costs, certain legal costs, asset related charges and other expenses associated with business restructuring activities.

During the year ended December 31, 2015, the Company recorded the following restructuring and other charges:

• $3.9 million net expense relating to the severance of 130 employees primarily within Asia and North America. These actions were in connection with the restructuring of the Company's Embedded Products and Hardware Services segment's research and development and sales and general administrative functions and are presented net of reductions resulting from changes in previously estimated amounts for employee severance and associated payroll costs; and

• $0.6 million integration-related net expense principally associated with asset disposals and transfer-related costs resulting from resource and site consolidation actions;

• $0.4 million lease abandonment expense associated with reductions in certain of our international sites; and

• $0.1 million legal expenses associated with non-operating strategic projects.

During the year ended December 31, 2014, the Company recorded the following restructuring and other charges:

• $1.5 million net expense relating to the severance of employees in connection with the previously reported Penang site closure, as well as severance for 20 additional employees, net of reductions resulting from changes in previously estimated amounts for employee severance and associated payroll costs;

• $2.1 million integration-related net expense principally associated with asset write-offs and personnel overlap resulting from resource consolidation primarily associated with the Penang site closure;

• $0.8 million legal expenses associated with non-operating strategic projects; and

• $0.2 million gain resulting from the decrease in fair value of the Continuous Computing contingent consideration liability.

Accrued restructuring, which is included in other accrued liabilities and other long-term liabilities in the accompanying Consolidated Balance Sheets as of December 31, 2015 and 2014, consisted of the following (in thousands):

	Severance, payroll taxes and other employee benefits			Facility reductions			Total
Balance accrued as of December 31, 2014	$	166		$	587		$	753
Additions	4,436			392			4,828
Reversals	(546		)	—			(546		)
Expenditures	(3,974		)	(397		)	(4,371		)
Balance accrued as of December 31, 2015	$	82		$	582		$	664

Of the$0.7 million and $0.8 million accrued restructuring balance atDecember 31, 2015and2014, $0.1 million and $0.4 million is included in other long-term liabilities on the Consolidated Balance Sheets as ofDecember 31, 2015 and 2014. These amounts represent the long-term portion of accrued lease abandonment charges. The remaining balances are presented in other accrued liabilities on the Consolidated Balance Sheets.

The Company evaluates the adequacy of the accrued restructuring charges on a quarterly basis. Reversals are recorded in the period in which the Company determines that expected restructuring obligations are less than the amounts accrued.

The following table summarizes the Company's restructuring and other gains and charges as presented in the Consolidated Statement of Operations (in thousands):

	December 31, 2015		December 31, 2014			December 31, 2013
Employee-related restructuring expenses	$	3,890	$	1,468		$	5,463
Facility reductions	392		—			602
Integration-related and other non-recurring expenses	629		2,097			1,039
Non-recurring legal expenses	109		796			779
Fair value adjustments to contingent consideration liability	—		(156		)	(1,740		)
Write off of purchased computer software	—		—			2,868
Net gain from sale of OS-9 software assets	—		—			(1,532		)
Restructuring and other charges, net	$	5,020	$	4,205		$	7,479