The following table provides a summary of activity for all of the restructuring actions, with material actions detailed further below (in thousands):


	Excess Facilities and Other Costs		Employee Severance and Related Benefits		Total
Balance, December 1, 2018	$	307	$	4	$	311
Costs incurred	740		5,591		6,331
Cash disbursements	(760)		(3,647)		(4,407)
Translation adjustments and other	(91)		59		(32)
Balance, November 30, 2019	$	196	$	2,007	$	2,203
Costs incurred	1,812		4,094		5,906
Cash disbursements	(1,569)		(2,554)		(4,123)
Translation adjustments and other	(18)		5		(13)
Balance, November 30, 2020	$	421	$	3,552	$	3,973
Costs incurred	3,518		2,790		6,308
Cash disbursements	(1,072)		(4,447)		(5,519)
Translation adjustments and other	1,616		(6)		1,610
Balance, November 30, 2021	$	4,483	$	1,889	$	6,372

During the fourth quarter of fiscal year 2021, we restructured our operations in connection with the acquisition of Kemp. Refer to Note 8: Business Combinations for further discussion. This restructuring resulted in a reduction in redundant positions, primarily within the administrative functions of Kemp.

For the fiscal year ended November 30, 2021, we incurred expenses of $2.0 million related to this restructuring. The expenses are recorded as restructuring expenses in the consolidated statements of operations.


	Excess Facilities and Other Costs		Employee Severance and Related Benefits		Total
Balance, December 1, 2020	$	—	$	—	$	—
Costs incurred	—		1,965		1,965
Cash disbursements	—		(69)		(69)
Translation adjustments and other	—		(14)		(14)
Balance, November 30, 2021	$	—	$	1,882	$	1,882

Cash disbursements for expenses incurred to date under this restructuring are expected to be made through fiscal year 2022. Accordingly, the balance of the restructuring reserve of $1.9 million is included in other accrued liabilities on the consolidated balance sheet at November 30, 2021.

We expect to incur additional expenses as part of this action related to employee costs and facility closures as we consolidate offices in various locations during fiscal year 2022, but we do not expect these costs to be material.

During the fourth quarter of fiscal year 2020, we restructured our operations in connection with the acquisition of Chef. Refer to Note 8: Business Combinations for further discussion. This restructuring resulted in a reduction in redundant positions, primarily within the administrative functions of Chef.

For the fiscal years ended November 30, 2021 and November 30, 2020, we incurred expenses of $4.1 million and $3.9 million, respectively, related to this restructuring. The expenses are recorded as restructuring expenses in the consolidated statements of operations.


	Excess Facilities and Other Costs		Employee Severance and Related Benefits		Total
Balance, December 1, 2019	$	—	$	—	$	—
Costs incurred	—		3,947		3,947
Cash disbursements	—		(429)		(429)
Translation adjustments and other	—		5		5
Balance, November 30, 2020	$	—	$	3,523	$	3,523
Costs incurred	3,323		826		4,149
Cash disbursements	(455)		(4,350)		(4,805)
Translation adjustments and other	1,615		8		1,623
Balance, November 30, 2021	$	4,483	$	7	$	4,490

Cash disbursements for expenses incurred to date under this restructuring are expected to be made through fiscal year 2027. Accordingly, the balance of the restructuring reserve of $4.5 million is included in other accrued liabilities, and short-term and long-term lease liabilities on the consolidated balance sheet at November 30, 2021.

During the fourth quarter of fiscal year 2019, we announced the reduction of our current and ongoing spending level within our cognitive application product lines, which consist primarily of our DataRPM and Kinvey products. This restructuring resulted in a reduction in positions primarily within the product development function. In connection with this restructuring action, during the fourth quarter of fiscal year 2019, we evaluated the ongoing value of the intangible assets primarily associated with the technologies and trade names obtained in the acquisitions of DataRPM and Kinvey. As a result, we wrote down these assets to fair value, which resulted in a $22.7 million asset impairment charge.

Restructuring expenses are related to employee costs, including severance, health benefits and outplacement services (but excluding stock-based compensation).

For the fiscal year ended November 30, 2021, we incurred minimal expenses related to this restructuring. For the fiscal years ended November 30, 2020 and 2019, we incurred expenses of $0.1 million and $2.5 million, respectively, related to this restructuring. The expenses are recorded as restructuring expenses in the consolidated statements of operations.


	Excess Facilities and Other Costs		Employee Severance and Related Benefits		Total
Balance, December 1, 2018	$	—	$	—	$	—
Costs incurred	—		2,494		2,494
Cash disbursements	—		(1,035)		(1,035)
Translation adjustments and other	—		1		1
Balance, December 1, 2019	$	—	$	1,460	$	1,460
Costs incurred	—		108		108
Cash disbursements	—		(1,546)		(1,546)
Balance, November 30, 2020	$	—	$	22	$	22
Costs incurred	—		6		6
Cash disbursements	—		(28)		(28)
Balance, November 30, 2021	$	—	$	—	$	—

During the second quarter of fiscal year 2019, we restructured our operations in connection with the acquisition of Ipswitch. Refer to Note 8: Business Combinations for further discussion. This restructuring resulted in a reduction in redundant positions, primarily within the administrative functions of Ipswitch.

For the fiscal year ended November 30, 2021, we incurred minimal expenses related to this restructuring. For the fiscal years ended November 30, 2020 and 2019, we incurred expenses of $1.5 million and $3.1 million, respectively, related to this restructuring. The expenses are recorded as restructuring expenses in the consolidated statements of operations.


	Excess Facilities and Other Costs		Employee Severance and Related Benefits		Total
Balance, December 1, 2018	$	—	$	—	$	—
Costs incurred	5		3,093		3,098
Cash disbursements	—		(2,604)		(2,604)
Translation adjustments and other	$	—	$	58	$	58
Balance, December 1, 2019	$	5	$	547	$	552
Costs incurred	1,447		39		1,486
Cash disbursements	(1,020)		(579)		(1,599)
Asset impairment	—		—		—
Translation adjustments and other	$	(15)	$	—	$	(15)
Balance, November 30, 2020	417		7		424
Costs incurred	(2)		(7)		(9)
Cash disbursements	(416)		—		(416)
Translation adjustments and other	1		—		1
Balance, November 30, 2021	$	—	$	—	$	—