Restructuring and Other Charges

3 Months Ended

Mar. 31, 2017

Restructuring and Related Activities [Abstract]

Restructuring and Other Charges

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
	March 31,
	2017		2016
Employee-related restructuring expenses	$	42	$	682
Integration-related and other non-recurring expenses	193		—
Restructuring and other charges, net	$	235	$	682

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, 2017, the Company recorded the following restructuring charges:

• $0.1 million net expense relating to the severance for 2 employees in connection with a reduction to our hardware engineering presence in Shenzhen; and

• $0.2 million in non-recurring legal expenses associated with closing a strategic agreement with a MediaEngine channel partner.

For the three months ended March 31, 2016, the Company recorded the following restructuring and other charges:

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

Accrued restructuring, which is included in other accrued liabilities in the accompanying Condensed Consolidated Balance Sheets as of March 31, 2017 and December 31, 2016, consisted of the following (in thousands):

	Severance, payroll taxes and other employee benefits			Facility reductions			Total
Balance accrued as of December 31, 2016	$	1,347		$	90		$	1,437
Additions	156			—			156
Reversals	(114		)	—			(114		)
Expenditures	(1,136		)	(30		)	(1,166		)
Balance accrued as of March 31, 2017	$	253		$	60		$	313

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.