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

	Three Months Ended				Nine Months Ended
	September 27,		September 28,		September 27,		September 28,
	2019		2018		2019		2018
2019 restructuring	$	1,115	$	—	$	4,047	$	—
2018 restructuring		351		137		789		1,125
Total restructuring charges		1,466		137		4,836		1,125
Acquisition and related charges		4,080		2,204		7,077		3,680
Total restructuring and acquisition related costs	$	5,546	$	2,341	$	11,913	$	4,805

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 and nine months ended September 27, 2019, the Company recorded $1.1 million and $3.2 million, respectively, in severance and related costs, and zero and $0.8 million, respectively, in facility related costs in connection with the 2019 restructuring plan. As of September 27, 2019, the Company incurred cumulative costs related to this restructuring plan totaling $4.4 million. The Company anticipates completing the 2019 restructuring program in the first quarter of 2020 and expects to incur additional restructuring charges of $3.0 million to $4.5 million related to the 2019 restructuring program.

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

	Three Months Ended			Nine Months Ended
	September 27,			September 27,
	2019			2019
Photonics	$	475		$	2,025
Vision		367			1,023
Precision Motion		340			534
Unallocated Corporate and Shared Services		(67	)		465
Total	$	1,115		$	4,047

During the second quarter of 2018, the Company initiated a program to integrate manufacturing operations as a result of acquisition activities. During the three and nine months ended September 27, 2019, the Company recorded $0.4 million and $0.8 million, respectively, in severance and related costs in connection with the 2018 restructuring plan. These costs were reported in the Vision reportable segment. As of September 27, 2019, the Company incurred cumulative costs related to this restructuring plan totaling $2.4 million. The Company anticipates completing the 2018 restructuring program during the fourth quarter of 2019 and expects to incur additional restructuring charges of $0.4 million to $0.6 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		4,836			3,437			975			424
Cash payments		(2,717	)		(2,381	)		58			(394	)
Reclassification of reserves ^(a)		(601	)		—			(601	)		—
Non-cash write-offs and other adjustments		(964	)		(144	)		(820	)		—
Balance at September 27, 2019	$	1,830		$	1,788		$	—		$	42

Acquisition related costs in connection with business combinations, including finders’ fees, legal, valuation, and other professional or consulting fees, totaled $3.3 million and $4.9 million for the three and nine months ended September 27, 2019, respectively, and $0.5 million and $0.9 million for the three and nine months ended September 28, 2018, respectively. Acquisition related costs recognized under earn-out agreements in connection with acquisitions totaled $0.8 million and $2.2 million for the three and nine months ended September 27, 2019, respectively, and $1.7 million and $2.8 million for the three and nine months ended September 28, 2018, respectively. The majority of acquisition related costs for the three and nine months ended September 27, 2019 were included in the Company’s Precision Motion and Unallocated Corporate and Shared Services reportable segments.