On April 29, 2020, the Company announced the restructuring of its E-M Solutions business unit. The E-M Solutions business unit consists of three Chinese manufacturing facilities with two being in Shanghai (SH BPA and SH E-MS) and one in Shenzhen (SZ). The Company will discontinue operations at the SH E-MS and SZ facilities while integrating the SH BPA facility into its PCB operations. The restructuring is another step in advancing the Company’s stated strategy of increasing its focus on differentiated higher margin products that more fully leverage the Company’s early engagement capabilities and industry leading engineering-based technology solutions. The closure of the SH E-MS and SZ facilities will not be immediate as the Company has obligations to fulfill with customers. The Company anticipates phasing out production over the remainder of 2020. As of September 28, 2020, the Company has incurred approximately $14,671 of restructuring charges and $5,694 of accelerated depreciation expense since the April 29, 2020 announcement. The Company estimates that it will incur total charges related to restructuring of its E-M Solutions business unit of approximately $18,500 and accelerated depreciation expense of approximately $8,000.

In connection with the restructuring of its E-M Solutions business unit and other global realignment restructuring efforts, the Company recognized employee separation, contract termination and other costs during the quarter and three quarters ended September 28, 2020 and September 30, 2019. Contract termination and other costs primarily represented plant closure costs.

The below table summarizes such restructuring costs by reportable segment, which are included as a component of general and administrative expenses in the consolidated condensed statements of operations, for the quarter and three quarters ended

	Quarter Ended September 28, 2020						Three Quarters Ended September 28, 2020
	Employee Separation/ Severance		Contract Termination and Other Costs		Total		Employee Separation/ Severance			Contract Termination and Other Costs		Total
	(In thousands)
Reportable Segment:
PCB	$	—	$	—	$	—	$	(8	)	$	14	$	6
E-M Solutions		979		7		986		14,373			298		14,671
Corporate		—		102		102		—			153		153
	$	979	$	109	$	1,088	$	14,365		$	465	$	14,830

	Quarter Ended September 30, 2019						Three Quarters Ended September 30, 2019
	Employee Separation/ Severance		Contract Termination and Other Costs		Total		Employee Separation/ Severance		Contract Termination and Other Costs		Total
	(In thousands)
Reportable Segment:
PCB	$	5	$	—	$	5	$	2,941	$	—	$	2,941
RF&S Components		—		—		—		52		—		52
Corporate		—		7		7		160		23		183
	$	5	$	7	$	12	$	3,153	$	23	$	3,176

Accrued restructuring costs are included as a component of other current liabilities in the consolidated condensed balance sheet. The below table shows the utilization of the accrued restructuring costs during the three quarters ended September 28, 2020:

	Employee Separation/ Severance			Contract Termination and Other Costs			Total
	(In thousands)
Accrued as of December 30, 2019	$	260		$	242		$	502
Charged to expense		14,365			465			14,830
Amount paid		(3,139	)		(498	)		(3,637	)
Accrued as of September 28, 2020	$	11,486		$	209		$	11,695