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,
	2017		2016		2017		2016
Employee-related restructuring expenses	$	1,215	$	118	$	1,257	$	800
Integration-related and other non-recurring expenses	20		147		213		147
Restructuring and other charges, net	$	1,235	$	265	$	1,470	$	947

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, 2017, the Company recorded the following restructuring charges:


•	$1.2 million net expense relating to the severance for 28 employees primarily in North America and Asia in connection with a reduction in legacy Hardware Solutions engineering and support staff as well as rationalization across various other functional organizations to better align with the Company's go-forward strategy.

For the three months ended June 30, 2016, the Company recorded the following restructuring and other 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 six months ended June 30, 2017, the Company recorded the following restructuring charges:


•	$1.3 million net expense relating to the severance for 30 employees primarily in North America and Asia in connection with a reduction in legacy Hardware Solutions engineering and support staff as well as rationalization across various other functional organizations to better align with the Company's go-forward strategy; and


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

For the six months ended June 30, 2016, the Company recorded the following restructuring and other 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 subsidiary liquidations resulting from resource and site consolidation actions.

Accrued restructuring, which is included in other accrued liabilities in the accompanying Condensed Consolidated Balance Sheets as of June 30, 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	1,371			—			1,371
Reversals	(114		)	—			(114		)
Expenditures	(1,392		)	(60		)	(1,452		)
Balance accrued as of June 30, 2017	$	1,212		$	30		$	1,242

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.