On September 23, 2019, the Company committed to a restructuring plan to improve the Company’s manufacturing productivity and rationalize its footprint. Under this plan, the Company will relocate and consolidate certain existing automotive manufacturing and, as a result, reduce the number of plants by two. On March 20, 2020, the Company announced the initial phase of this restructuring plan, which includes the consolidation of all North American electronics manufacturing to Celaya, Mexico. This will result in the closure of the Burlington, Canada facility, and the transfer of electronics manufacturing from Acuña, Mexico. During the second quarter of 2020, due to circumstances arising from the COVID-19 pandemic, management adjusted the plan to proactively manage its cash position. Adjustments to the plan have resulted in changes to the estimated number of employee separations and total costs to execute the plan.

During the three and nine months ended September 30, 2020, the Company recognized restructuring expense of $116 and $(1,327) for employee separation costs, respectively, $122 and $564 for accelerated depreciation, respectively, and $0 and $16 for other costs, respectively. The net activity for the nine months ended September 30, 2020 is primarily related to a reduction in the estimates of previously recognized employee separation costs. During the three months ended September 30, 2019, the Company recognized restructuring expense of $5,200 for employee separation costs, and $1,612 of accelerated depreciation and fixed asset impairment. The Company has recorded approximately $6,203 of restructuring expenses since the inception of this program.

Under the revised restructuring plan, the Company expects to incur total costs of between $16,000 and $19,000, of which $13,000 and $16,000 are expected to be cash expenditures. The total expected costs include employee separation costs of between $6,500 and $7,500, capital expenditures of between $3,500 and $4,500 and non-cash expenses for accelerated depreciation and impairment of fixed assets of approximately $3,000. The Company also expects to incur other transition costs including recruiting, relocation, and machinery and equipment move and set up costs of between $3,000 and $4,000. The actions under this plan are expected to be substantially completed by the end of 2021. The actual timing, costs and savings of the plan may differ materially from the Company’s current expectations and estimates.

As part of the Company’s continued efforts to optimize its cost structure, the Company has undertaken several discrete restructuring actions. During the three and nine months ended September 30, 2020, the Company recognized $64 and $3,978 of

employee separation costs, respectively, and $(18) and $221 of other related costs, respectively. During the three and nine months ended September 30, 2019, the Company recognized $1,467 and $2,726 of employee separation costs, respectively, and $385 and $734 of other related costs, respectively. In addition, during the three and nine months ended September 30, 2019, the Company recognized $0 and $425 of asset impairment loss, respectively. These restructuring expenses were primarily associated with restructuring actions focused on the rotation of our manufacturing footprint to lower cost locations and the reduction of global overhead costs. The Company will continue to explore opportunities to improve its future profitability and competitiveness. These actions may result in the recognition of additional restructuring charges that could be material.

Costs associated with the divestiture process were classified as restructuring. During the three and nine months ended September 30, 2019, the Company recognized $0 and $251 of employee separation costs, respectively, and $0 and $861 of other related costs, related to the marketing of GPT and CSZ-IC, respectively. The Company recorded approximately $2,303 of restructuring expenses since inception of this program and it is complete.

The following table summarizes restructuring expense for the three and nine months ended September 30, 2020 and 2019 by reporting segment:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2020		2019		2020		2019
Automotive	$	284	$	7,820	$	2,787	$	9,016
Industrial		—		88		100		1,689
Reconciling items		—		756		565		1,104
Total	$	284	$	8,664	$	3,452	$	11,809

Restructuring liabilities are classified as Other current liabilities in the consolidated condensed balance sheets. The following table summarizes restructuring liability for the nine months ended September 30, 2020:

	Employee Separation Costs			Accelerated Depreciation Charges			Other Related Costs			Total
Balance at December 31, 2019	$	5,994		$	—		$	71		$	6,065
Additions, charged to restructuring expenses		3,302			242			222			3,766
Cash payments		(1,932	)		—			(202	)		(2,134	)
Non-cash utilization		—			(242	)		—			(242	)
Currency translation		(306	)		—			38			(268	)
Balance at March 31, 2020		7,058			—			129			7,187
Additions, charged to restructuring expenses		1,301			200			33			1,534
Change in estimate		(2,132	)		—			—			(2,132	)
Cash payments		(1,286	)		—			(173	)		(1,459	)
Non-cash utilization		—			(200	)		—			(200	)
Currency translation		175			—			46			221
Balance at June 30, 2020		5,116			—			35			5,151
Additions, charged to restructuring expenses		514			122			—			636
Change in estimate		(334	)		—			(18	)		(352	)
Cash payments		(1,069	)		—			(53	)		(1,122	)
Non-cash utilization		—			(122	)		—			(122	)
Currency translation and other		56			—			36			92
Balance at September 30, 2020	$	4,283		$	—		$	—		$	4,283