Restructuring and Other Charges

3 Months Ended

Mar. 31, 2016

Restructuring and Related Activities [Abstract]

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



	Three Months Ended
	March 31,
	2016		2015
Employee-related restructuring expenses	$	682	$	4,033
Integration-related and other non-recurring expenses	—		(7		)
Non-recurring legal expenses	—		109
Restructuring and other charges, net	$	682	$	4,135

Restructuring and other charges includes expenses incurred for employee terminations due to a reduction of personnel resources resulting from modifications of business strategy or business emphasis. Employee-related restructuring expenses include severance benefits, notice pay and outplacement services. Restructuring and other charges may also include expenses incurred associated with acquisition or divestiture activities, facility abandonments and other expenses associated with business restructuring actions.

For the three months ended March 31, 2016, the Company recorded the following restructuring charge:


•	$0.7 million net expense relating to the severance for 21 employees primarily in connection with a reduction to our hardware engineering presence in Shenzhen.

For the three months ended March 31, 2015, the Company recorded the following restructuring and other charges:


•	$4.0 million net expense relating to the severance of employees in connection with the previously reported Penang site closure, as well as severance for four additional employees, net of reductions resulting from changes in previously estimated amounts for employee severance and associated payroll costs; and


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

Accrued restructuring, which is included in other accrued liabilities and other long-term liabilities in the accompanying Condensed Consolidated Balance Sheets as of March 31, 2016 and December 31, 2015, consisted of the following (in thousands):



	Severance, payroll taxes and other employee benefits			Facility reductions			Total
Balance accrued as of December 31, 2015	$	82		$	582		$	664
Additions	682			—			682
Reversals	—			—			—
Expenditures	(106		)	(141		)	(247		)
Balance accrued as of March 31, 2016	$	658		$	441		$	1,099

Of the $1.1 million accrued restructuring at March 31, 2016, $0.1 million is included in other long-term liabilities, with the remaining balance being included in other accrued liabilities on the Condensed 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.