14. Restructuring, Acquisition and Divestiture Related Costs

The following table summarizes restructuring, acquisition and divestiture related costs recorded in the accompanying consolidated statements of operations (in thousands):

	Year Ended December 31,
	2015		2014		2013
2016 restructuring	$	3,148	$	—	$	—
2015 restructuring		1,484		—		—
2013 restructuring		—		25		2,463
2011 restructuring		1,208		389		1,287
Germany restructuring		—		—		7
Total restructuring charges	$	5,840	$	414	$	3,757
Acquisition and related charges	$	1,301	$	1,521	$	1,630
Divestiture related charges		1,113		—		—
Total acquisition and divestiture related charges	$	2,414	$	1,521	$	1,630
Total restructuring, acquisition and divestiture related costs	$	8,254	$	1,935	$	5,387

2016 Restructuring

During the third quarter of 2015, the Company initiated the 2016 restructuring program, which includes consolidating certain of our manufacturing operations to optimize our facility footprint and better utilize resources, and reducing redundant costs due to productivity cost savings and business volume reductions. Restructuring costs incurred in 2015 of $2.6 million, $0.3 million and $0.2 million were related to severance, facility, and other, respectively. We anticipate completing the 2016 restructuring program during the second quarter of 2016.

The following table summarizes restructuring costs associated with the 2016 restructuring program for each segment and unallocated corporate costs for the year ended December 31, 2015 (in thousands):

	Year Ended
	December 31, 2015		Expected Cumulative Costs
Laser Products	$	55	$300 ̶ $400
Vision Technologies		2,200	3,200 ̶ 3,700
Precision Motion		833	700 ̶ 1,000
Unallocated Corporate and Shared Services		60		300 ̶ 400
Total	$	3,148	$4,500 ̶ $5,500

2015 Restructuring

During the first quarter of 2015, the Company implemented a program to eliminate redundant costs, as a result of acquisition and divestiture activities, to better align our operations to our strategic growth plans, to further integrate our business lines, and as a consequence of our productivity initiatives. Restructuring costs incurred in 2015 of $1.4 million and $0.1 million were related to severance and other, respectively. The plan was substantially completed during 2015.

The following table summarizes the total costs for each segment and unallocated corporate costs related to the 2015 restructuring plan (in thousands):

	Year Ended
	December 31, 2015
Laser Products	$	542
Vision Technologies		525
Precision Motion		79
Unallocated Corporate and Shared Services		338
Total	$	1,484

2013 Restructuring

During the first half of 2013, the Company initiated a program following our acquisition of NDS to integrate the NDS business into our operating structure and further reduce manufacturing and operating costs across businesses to leverage our infrastructure and further integrate our product lines.

The following table summarizes restructuring costs for each segment and unallocated corporate costs related to the 2013 restructuring program (in thousands):

	Year Ended
	December 31, 2013
Laser Products	$	836
Vision Technologies		806
Precision Motion		378
Unallocated Corporate and Shared Services		443
Total	$	2,463

2011 Restructuring

In November 2011, the Company announced a strategic initiative (“2011 restructuring”) which aimed to consolidate operations to reduce the Company’s cost structure and improve operational efficiency. In total, eleven facilities have been exited as part of the 2011 restructuring plan. These eliminations resulted in the consolidation of the manufacturing facilities of the Scientific Lasers business and the optics products, the consolidation of the Company’s German operations into one facility, the consolidation of the laser scanners business into the Company’s Bedford, Massachusetts facility and the consolidation of the Company’s Japan operation into one facility. Included in the eleven facilities exited are five facilities exited as part of the Semiconductor and Laser Systems business divestitures. The restructuring costs for the Semiconductor and Laser Systems businesses have been excluded from the table below as they have been reported as part of the operating results from discontinued operations. The Company substantially completed the 2011 restructuring program in 2013. Restructuring costs from the 2011 restructuring program recognized in 2014 and 2015 are primarily depreciation and other costs for the idle facility that was vacated by the Laser Systems business.

The following table summarizes restructuring costs for each segment and unallocated corporate costs related to the 2011 restructuring plan (in thousands):

								Cumulative
	Year Ended December 31,							Costs as of
	2015		2014			2013		December 31, 2015
Laser Products	$	—	$	(106	)	$	1,042	$	1,939
Vision Technologies		—		—			48		48
Precision Motion		—		—			5		122
Unallocated Corporate and Shared Services		1,208		495			192		3,153
Total	$	1,208	$	389		$	1,287	$	5,262

Presented below are actual cash charges, including severance, relocation, facility closure and consulting costs, and non-cash charges for depreciation related to the 2011 restructuring plan (in thousands):

								Cumulative
	Year Ended December 31,							Costs as of
	2015		2014			2013		December 31, 2015
Cash charges	$	126	$	(235	)	$	1,037	$	3,174
Non-cash charges		1,082		624			250		2,088
Total restructuring costs	$	1,208	$	389		$	1,287	$	5,262

Rollforward of Accrued Expenses Related to Restructuring

The following table summarizes the accrual activities, by component, related to the Company’s restructuring charges recorded in the accompanying consolidated balance sheets (in thousands):

	Total			Severance			Facility			Depreciation			Other
Balance at December 31, 2013	$	1,374		$	687		$	648		$	—		$	39
Restructuring charges		414			(83	)		(247	)		624			120
Cash payments		(933	)		(502	)		(293	)		—			(138	)
Non-cash write-offs and other adjustments		(624	)		—			—			(624	)		—
Balance at December 31, 2014		231			102			108			—			21
Restructuring charges		5,840			3,918			441			1,082			399
Cash payments		(3,126	)		(2,668	)		(156	)		—			(302	)
Non-cash write-offs and other adjustments		(1,063	)		6			13			(1,082	)		—
Balance at December 31, 2015	$	1,882		$	1,358		$	406		$	—		$	118

The Company expects to make $1.8 million in cash payments during the twelve months ending December 31, 2016.