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

	Three Months Ended
	March 29,		March 30,
	2019		2018
2019 restructuring	$	967	$	—
2018 restructuring		269		—
Total restructuring charges		1,236		—
Acquisition and related charges		818		25
Total restructuring and acquisition related costs	$	2,054	$	25

During the fourth quarter of 2018, the Company implemented a restructuring plan intended to realign operations, reduce costs, achieve operational efficiencies and focus resources on growth initiatives. During the three months ended March 29, 2019, the Company recorded $1.0 million in severance and related costs in connection with the 2019 restructuring plan. As of March 29, 2019, the Company incurred cumulative costs related to this restructuring plan totaling $1.3 million. The Company anticipates completing the 2019 restructuring program in 2019 and expects to incur additional restructuring charges of $1.0 million to $2.5 million related to the 2019 restructuring program.

The following table summarizes restructuring costs associated with the 2019 restructuring program for each segment and unallocated corporate costs (in thousands):

	Three Months Ended
	March 29,
	2019
Photonics	$	193
Vision		350
Precision Motion		47
Unallocated Corporate and Shared Services		377
Total	$	967

During the second quarter of 2018, the Company initiated a program to integrate manufacturing operations as a result of recent acquisition activities. During the three months ended March 29, 2019, the Company recorded $0.3 million in severance and related costs in connection with the 2018 restructuring plan. These costs were reported in the Vision reportable segment. As of March 29, 2019, the Company incurred cumulative costs related to this restructuring plan totaling $1.9 million. The Company anticipates completing the 2018 restructuring program during the third quarter of 2019 and expects to incur additional restructuring charges of $0.7 million to $1.0 million related to the 2018 restructuring program in the Vision reportable segment.

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

	Total			Severance			Facility			Other
Balance at December 31, 2018	$	1,276		$	876		$	388		$	12
Restructuring charges		1,236			1,108			89			39
Cash payments		(765	)		(744	)		—			(21	)
Reclassification of reserves ^(a)		(477	)		—			(477	)		—
Non-cash write-offs and other adjustments		(2	)		4			—			(6	)
Balance at March 29, 2019	$	1,268		$	1,244		$	—		$	24

(a)

Accrual related to exited facilities was reclassified to operating lease liabilities upon adoption of ASU 2016-02.

Acquisition related costs in connection with business combinations, including finders’ fees, legal, valuation, and other professional or consulting fees, totaled $0.3 million and $0.1 million for the three months ended March 29, 2019 and March 30, 2018, respectively. Acquisition related costs recognized under earn-out agreements in connection with acquisitions totaled $0.5 million for the three months ended March 29, 2019. The majority of acquisition related costs for the three months ended March 29, 2019 were included in the Company’s Precision Motion reportable segment.