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				Nine Months Ended
	September 30,				September 30,
	2016		2015		2016		2015
Employee-related restructuring expenses	$	655	$	14	$	1,456	$	3,779
Integration-related and other non-recurring expenses	—		134		146		562
Facility reductions	—		—		—		392
Non-recurring legal expenses	—		—		—		109
Restructuring and other charges, net	$	655	$	148	$	1,602	$	4,842

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


•	$0.7 million net expense relating to the severance for 9 employees whose positions were primarily in North America due the transition of the Company's supply chain operations to third party integration partners.

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


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

For the nine months ended September 30, 2016, the Company recorded the following restructuring charges:


•	$1.5 million net expense relating to the severance for 32 employees primarily in connection with a reduction to the Company's hardware engineering presence in Shenzhen as well as reductions in North America due to the transition of the Company's supply chain operations to third party integration partners; 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 nine months ended September 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;


•	$0.6 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 in the accompanying Condensed Consolidated Balance Sheets as of September 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	1,456			—			1,456
Reversals	—			—			—
Expenditures	(1,375		)	(461		)	(1,836		)
Balance accrued as of September 30, 2016	$	163		$	121		$	284

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.