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Restructuring and Related Charges
 6 Months Ended
Dec. 28, 2019
Restructuring and Related Activities [Abstract]  
Restructuring and Related Charges
Note 13. Restructuring and Related Charges
The Company has initiated restructuring events primarily intended to reduce its costs, consolidate its operations, integrate various acquisitions, streamline product manufacturing and align its business to address market conditions. The Company’s restructuring charges primarily include severance and benefit costs to eliminate a specific number of positions, facilities and equipment costs to vacate facilities and consolidate operations, and lease termination costs. The timing of associated cash payments is dependent upon the type of restructuring charge and can extend over multiple periods.
As of December 28, 2019 and June 29, 2019, the Company’s total restructuring accrual was $5.4 million and $8.8 million, respectively. During the three and six months ended December 28, 2019, the Company recorded restructuring and related benefits of $0.9 million and $0.6 million, respectively. During the three and six months ended December 29, 2018, the Company recorded restructuring and related charges of $0.3 million and $15.1 million, respectively.
Summary of Restructuring Plans
The following table presents the adjustments to the accrued restructuring expenses related to all of the Company’s restructuring plans described below for the three and six months ended December 28, 2019 (in millions):
 
Balance June 29, 2019
 
Six Months Ended December 28, 2019 Benefits
 
Cash
Settlements
 
Non-cash Settlements
and Other Adjustments (2)
 
Balance December 28, 2019
 
Three Months Ended December 28, 2019 Benefits
Fiscal 2019 Plan
 
 
 
 
 
 
 
 
 
 
 
NSE, including AW (1)
$
8.7

 
$
(0.6
)
 
$
(2.3
)
 
$
(0.4
)
 
$
5.4

 
$
(0.9
)
Plans Prior to Fiscal 2017


 

 

 

 

 
 
Other Plans (1)
0.1

 
—

 
—

 
(0.1
)
 
—

 
—

Total (3)
$
8.8

 
$
(0.6
)
 
$
(2.3
)
 
$
(0.5
)
 
$
5.4

 
$
(0.9
)

(1) 
Plan type includes workforce reduction cost.
(2) 
Other adjustments including $0.2 million lease liability reclassification to Operating lease liability upon ASC 842 adoption.
(3) 
$5.4 million and $8.6 million in other current liabilities on the Consolidated Balance Sheets as of December 28, 2019 and June 29, 2019, respectively. $0.2 million in other non-current liabilities on the Consolidated Balance Sheets as of June 29, 2019.
Fiscal 2019 Plans
NSE, including AW Restructuring Plan
During the first quarter of fiscal 2019, Management approved restructuring and workforce reduction plans within its Network Service and Enablement (“NSE”) business, including actions related to the recently acquired AW business. These actions further drive the Company’s strategy for organizational alignment and consolidation as part of its continued commitment to a more cost effective and agile organization and to improve overall profitability in the Company’s NSE business. Included in these restructuring plans are specific actions to consolidate and integrate the newly acquired AW business within the NSE business segment. During the third quarter of fiscal 2019, the Company has updated the plan to include additional headcount primarily to transfer a portion of the manufacturing operations related to the recently acquired AW business to a contract manufacturer. A restructuring benefits of $0.6 million was recorded in the six months ended December 28, 2019 for adjustments to severance and employee benefits. Payments related to the severance and benefits accrual are expected to be paid by the end of the fourth quarter of fiscal 2020.