Business Realignment and Restructuring (Tables)

3 Months Ended

Mar. 31, 2020

Schedule of Restructuring and Related Costs

Business realignment charges by reportable segment were as follows:

Three months ended March 31,	2020		2019
Control Devices (A)	$	377	$	522
Stoneridge Brazil (B)		153		-
Unallocated Corporate (C)		74		613
Total business realignment charges	$	604	$	1,135

(A) Severance costs for the three months ended March 31, 2020 related to SG&A were $377. Severance costs for the three months ended March 31, 2019 related to SG&A and D&D were $512 and $10, respectively.

(B) Severance costs for the three months ended March 31, 2020 related to COGS and SG&A were $86 and $67, respectively.

(C) Severance costs for the three months ended March 31, 2020 and 2019 related to SG&A were $74 and $613, respectively.

Schedule of Business Realignment Charges Classified by Statement of Operations

Business realignment charges classified by statement of operations line item were as follows:

Three months ended March 31,	2020		2019
Cost of goods sold	$	86	$	-
Selling, general and administrative		518		1,125
Design and development		-		10
Total business realignment charges	$	604	$	1,135

Canton Facility Restructuring Plan [Member]

Schedule of Restructuring and Related Costs

The expenses for the Canton Restructuring that relate to the Control Devices reportable segment include the following:

	Accrual as of		2020 Charge			Utilization			Accrual as of
	January 1, 2020		to Expense		Cash		Non-Cash		March 31, 2020
Employee termination benefits	$	2,636	$	1,118	$	(3,437)	$	-	$	317
Other related costs		-		1,104		(1,104)		-		-
Total	$	2,636	$	2,222	$	(4,541)	$	-	$	317

	Accrual as of		2019 Charge			Utilization			Accrual as of
	January 1, 2019		to Expense		Cash		Non-Cash		March 31, 2019
Employee termination benefits	$	-	$	1,980	$	-	$	-	$	1,980
Other related costs		-		245		(245)		-		-
Total	$	-	$	2,225	$	(245)	$	-	$	1,980

Electronics [Member]

Schedule of Restructuring and Related Costs

The expenses for the restructuring activities that relate to the Electronics reportable segment include the following:

	Accrual as of		2020 Charge to			Utilization			Accrual as of
	January 1, 2020		Expense		Cash		Non-Cash		March 31, 2020
Employee termination benefits	$	52	$	-	$	-	$	-	$	52
Other related costs		-		7		(7)		-		-
Total	$	52	$	7	$	(7)	$	-	$	52

	Accrual as of		2019 Charge to			Utilization			Accrual as of
	January 1, 2019		Expense (Income)		Cash		Non-Cash		March 31, 2019
Employee termination benefits	$	520	$	(15)	$	(456)	$	-	$	49
Accelerated depreciation		-		98		-		(98)		-
Contract termination costs		17		16		(33)		-		-
Other related costs		119		117		(236)		-		-
Total	$	656	$	216	$	(725)	$	(98)	$	49