Restructuring and Other Charges

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					Six Months Ended
	June 30,					June 30,
	2016		2015			2016		2015
Employee-related restructuring expenses	$	118	$	(268	)	$	800	$	3,765
Integration-related and other non-recurring expenses	147		435			147		428
Facility reductions	—		392			—		392
Non-recurring legal expenses	—		—			—		109
Restructuring and other charges, net	$	265	$	559		$	947	$	4,694

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 June 30, 2016, the Company recorded the following restructuring charges:


•	$0.1 million net expense relating to the severance for 2 employees; and


•	$0.1 million integration-related net expense principally associated with asset disposals and subsidiary liquidations resulting from resource and site consolidation actions.

For the three months ended June 30, 2015, the Company recorded the following restructuring and other charges:

•

$0.3 million net reversal of accrued severance expense for 9 of the 131 employees whose positions were initially identified as being eliminated by management. Upon further implementation of the restructuring plan, these positions were either maintained, or the employees found alternative roles, which resulted in no severance being paid. These actions were in connection with the restructuring of our 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;


•	$0.4 million integration-related net expense principally associated with asset disposals and personnel overlap resulting from resource and site consolidation actions; and


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

For the six months ended June 30, 2016, the Company recorded the following restructuring charges:


•	$0.8 million net expense relating to the severance for 23 employees primarily in connection with a reduction to the Company's hardware engineering presence in Shenzhen; and


•	$0.1 million integration-related net expense principally associated with asset disposals and personnel overlap resulting from resource and site consolidation actions.

For the six months ended June 30, 2015, the Company recorded the following restructuring and other charges:

•

$3.8 million net expense relating to the severance of 122 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;


•	$0.4 million integration-related net expense principally associated with asset disposals and personnel overlap resulting from resource and site consolidation actions;


•	$0.4 million lease abandonment expense associated with the reductions in certain of our international sites; 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 June 30, 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	800			—			800
Reversals	—			—			—
Expenditures	(819		)	(433		)	(1,252		)
Balance accrued as of June 30, 2016	$	63		$	149		$	212

Of the $0.2 million accrued restructuring at June 30, 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.