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 is relocating and consolidating certain automotive electronics manufacturing plants in North America and China. On March 20, 2020, the Company announced the initial phase of this restructuring plan, which includes the consolidation of all North American electronics manufacturing from the Burlington, Canada facility and Acuña, Mexico facility to Celaya, Mexico. As of September 30, 2021, our Burlington, Canada facility has closed, and the electronics manufacturing in Acuña, Mexico continues to transition to Celaya, Mexico. On December 10, 2020, the Company announced the consolidation of its electronics manufacturing in Asia to Bantian, Shenzhen, China, which will result in the closure of our Longgang, Shenzhen, China facility. The remaining actions under this plan are expected to be substantially completed by the first quarter of 2022.

During the three and nine months ended September 30, 2021, the Company recognized restructuring expense of $294 and $1,259, respectively, for employee separation costs, $26 and $218, respectively, for accelerated depreciation, and $617 and $1,269,

respectively, for other costs. During the three and nine months ended September 30, 2020, the Company recognized restructuring expense of $116 and $(1,327), respectively, for employee separation costs and $122 and $564, respectively, of accelerated depreciation and $0 and $16 for other costs. The net activity for the nine months ended September 30, 2020 was primarily related to a reduction in the estimates of previously recognized employee separation costs. The Company has recorded approximately $9,883 of restructuring expenses since the inception of this program.

The Company expects to incur total costs of between $15,000 and $18,000, of which between $13,000 and $16,000 are expected to be cash expenditures. The total expected costs include employee separation costs of between $5,500 and $6,500, 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.

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, 2021, the Company recognized $(188) and $885, respectively, of employee separation costs. During the three and nine months ended September 30, 2020, the Company recognized $64 and $3,978, respectively, of employee separation costs and $(18) and $221 of other related costs. 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.

The following table summarizes restructuring expense for the three and nine months ended September 30, 2021 and 2020 by reporting segment:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2021		2020		2021		2020
Automotive	$	701	$	284	$	2,567	$	2,787
Medical		—		—		—		100
Corporate		48		—		1,064		565
Total	$	749	$	284	$	3,631	$	3,452

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, 2021:

	Employee Separation Costs			Accelerated Depreciation			Other Related Costs			Total
Balance at December 31, 2020	$	5,627		$	—		$	—		$	5,627
Additions, charged to restructuring expenses		632			95			164			891
Cash payments		(1,439	)		—			(164	)		(1,603	)
Non-cash utilization		—			(95	)		—			(95	)
Change in estimate		(100	)		—			—			(100	)
Currency translation		(74	)		—			—			(74	)
Balance at March 31, 2021		4,646			—			—			4,646
Additions, charged to restructuring expenses		1,478			97			488			2,063
Cash payments		(1,099	)		—			(488	)		(1,587	)
Non-cash utilization		—			(97	)		—			(97	)
Change in estimate		28			—			—			28
Currency translation		(92	)		—			—			(92	)
Balance at June 30, 2021		4,961			—			—			4,961
Additions, charged to restructuring expenses		296			26			617			939
Cash payments		(2,958	)		—			(617	)		(3,575	)
Non-cash utilization		—			(26	)		—			(26	)
Change in estimate		(190	)		—			—			(190	)
Currency translation		(18	)		—			—			(18	)
Balance at September 30, 2021	$	2,091		$	—		$	—		$	2,091