The Company continuously monitors market developments, industry trends and changing customer needs and in response, may undertake restructuring actions, as necessary, to execute management’s strategy, streamline operations and optimize the Company’s cost structure. Restructuring actions may include the realignment of existing manufacturing footprint, facility closures, or similar actions, either in the normal course of business or pursuant to significant restructuring programs.

These actions may result in employees receiving voluntary or involuntary employee termination benefits, which are mainly statutory requirements or other contractual agreements. Voluntary termination benefits are accrued when an employee accepts the related offer. Involuntary termination benefits are accrued upon the commitment to a termination plan and when the benefit arrangement is communicated to affected employees, or when liabilities are determined to be probable and estimable, depending on the existence of a substantive plan for severance or termination.

During 2019, the Company committed to a restructuring plan (“Plan”) to improve the Company’s manufacturing productivity and rationalize its footprint. Under this Plan, the Company relocated and consolidated certain automotive electronics manufacturing plants in North America and China.

During the year ended December 31, 2022, the Company recognized restructuring expense of $56 for employee separation costs and $198 for other costs, primarily related to equipment move and set up costs.

During the year ended December 31, 2021, the Company recognized restructuring expense of $1,303 for employee separation costs and $1,665 for other costs, primarily related to equipment move and set up costs.

During the year ended December 31, 2020, the Company recognized restructuring expense of $(832) for employee separation costs and $1,019 for other costs, primarily related to accelerated depreciation and equipment move and set up costs. The net activity for the year ended December 31, 2020 was primarily related to a reduction in the estimates of previously recognized employee separation costs.

The Company has recorded approximately $10,359 of restructuring expenses since the inception of this program and as of December 31, 2022, $588 remains accrued.

The Company has undertaken several discrete restructuring actions. During the years ended December 31, 2022, 2021 and 2020, the Company recognized $0, $889 and $5,382 of employee separation costs, respectively, and $383, $0 and $234 of other related costs, respectively. These restructuring expenses were primarily associated with restructuring actions focused on the rotation of our manufacturing footprint to best cost locations and the reduction of global overhead costs.

Restructuring expense by reporting segment for the years ended December 31, 2022, 2021 and 2020 was as follows:


	Year Ended December 31,
	2022		2021		2020
Automotive	$	637	$	2,793	$	5,075
Medical		—		—		112
Corporate		—		1,064		616
Total	$	637	$	3,857	$	5,803

The following table summarizes restructuring activity for all restructuring initiatives for the years ended December 31, 2022 and 2021:


	Employee Separation Costs			Other Related Costs			Total
Balance at December 31, 2020	$	5,627		$	—		$	5,627
Additions, charged to restructuring expenses		2,406			1,927			4,333
Change in estimate		(214	)		(262	)		(476	)
Cash payments		(6,129	)		(1,709	)		(7,838	)
Non-cash utilization		—			(218	)		(218	)
Currency translation and other		(196	)		262			66
Balance at December 31, 2021	$	1,494		$	—		$	1,494
Additions, charged to restructuring expenses		6			581			587
Change in estimate		50			—			50
Cash payments		(881	)		(581	)		(1,462	)
Currency translation and other		(81	)		—			(81	)
Balance at December 31, 2022	$	588		$	—		$	588

On December 31, 2022, the Company approved a plan to exit its non-automotive electronics business to strengthen the Company’s core business and focus its resources and equipment with businesses and investments that are more strategic and profitable. The Company will continue to sell certain non-automotive electronics products until the exit is complete.

The Company is evaluating a potential sale of the non-automotive electronics business or substantially all of its assets. If such sale is not pursued or is unsuccessful, the Company intends to wind-down the operations of the business over approximately eight to twelve months, subject to discussions with customers and suppliers. In the event of a wind-down, certain property, plant and equipment will be utilized by other operations of the Company.

During the year ended December 31, 2022, the Company recorded non-cash impairment charges of $9,378, $5,601 and $690 for write downs of inventory, intangible assets and property and equipment, respectively, within the Automotive segment. Write downs of inventory are recorded in Cost of sales. Write downs of intangible assets and property and equipment are recorded in Impairment of intangible assets and property and equipment.