Restructuring and Other Charges	9 Months Ended
Sep. 30, 2021
Restructuring And Related Activities [Abstract]
Restructuring and Other Charges	(9) Restructuring and Other Charges For the nine months ended September 30, 2021, the Company incurred restructuring and other charges of approximately $12.1 million mainly related to DZS GmbH. The restructuring and other charges consisting of termination-related benefits of $8.5 million, an impairment of long-lived assets charge of $2.7 million mainly related to right-of-use assets from operating leases, professional services of $0.8 million, and $0.1 million of other charges. The termination-related benefits are comprised of statutory benefits of $2.0 million and one-time severance obligations of $6.5 million. On March 8, 2021, the Company made the strategic decision to transition DZS GmbH to a sales and research and development center by the end of 2021. On July 15, 2021, the Company came to an agreement with the works council and entered into a social plan that covers statutory benefits and one-time severance obligations. The Company accounted for the statutory benefit obligations in accordance with ASC 712, Nonretirement Postemployment Benefits, and recognized an expense when probable and estimable. The Company accounted for the one-time severance in accordance with ASC 420, Exit or Disposal Cost Obligations, and recognized the expense when the final terms of the benefit arrangement were communicated to the affected employees. The Company incurred restructuring and other charges of approximately $6.6 million and $11.8 million for the three and nine months ended September 30, 2021, respectively, consisting primarily of termination-related benefits. In May 2021, the Company made the strategic decision to relocate manufacturing function of Optelian to Seminole, Florida and eliminate redundant workforces. The Company incurred restructuring and other charges of approximately $0.3 million for the nine months ended September 30, 2021, consisting primarily of termination-related benefits. No such costs were incurred during the three months ended September 30, 2021. As of September 30, 2021, the Company had $7.4 million of accrued liabilities related to the restructuring costs.

Restructuring and Other Charges

9 Months Ended

Sep. 30, 2021

Restructuring And Related Activities [Abstract]

(9) Restructuring and Other Charges

For the nine months ended September 30, 2021, the Company incurred restructuring and other charges of approximately $12.1 million mainly related to DZS GmbH. The restructuring and other charges consisting of termination-related benefits of $8.5 million, an impairment of long-lived assets charge of $2.7 million mainly related to right-of-use assets from operating leases, professional services of $0.8 million, and $0.1 million of other charges. The termination-related benefits are comprised of statutory benefits of $2.0 million and one-time severance obligations of $6.5 million.

On March 8, 2021, the Company made the strategic decision to transition DZS GmbH to a sales and research and development center by the end of 2021. On July 15, 2021, the Company came to an agreement with the works council and entered into a social plan that covers statutory benefits and one-time severance obligations. The Company accounted for the statutory benefit obligations in accordance with ASC 712, Nonretirement Postemployment Benefits, and recognized an expense when probable and estimable. The Company accounted for the one-time severance in accordance with ASC 420, Exit or Disposal Cost Obligations, and recognized the expense when the final terms of the benefit arrangement were communicated to the affected employees. The Company incurred restructuring and other charges of approximately $6.6 million and $11.8 million for the three and nine months ended September 30, 2021, respectively, consisting primarily of termination-related benefits.

In May 2021, the Company made the strategic decision to relocate manufacturing function of Optelian to Seminole, Florida and eliminate redundant workforces. The Company incurred restructuring and other charges of approximately $0.3 million for the nine months ended September 30, 2021, consisting primarily of termination-related benefits. No such costs were incurred during the three months ended September 30, 2021.

As of September 30, 2021, the Company had $7.4 million of accrued liabilities related to the restructuring costs.