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Restructuring
 12 Months Ended
Dec. 31, 2024
Restructuring and Related Activities [Abstract]  
Restructuring Restructuring
During the fourth quarter of 2024 and 2023, we implemented restructuring plans which included headcount reduction in China. During the fourth quarter of 2022, we implemented a restructuring plan which included headcount reductions in both the U.S. and China and the write-down of in-process capital equipment projects related to production capacity that was never placed into service. Restructuring charges were as follows (in thousands):
Year Ended December 31,
202420232022
Employee termination costs$4,228 $737 $1,271 
Write-down of long-lived assets— — 2,566 
Other63 79 55 
Total restructuring charges$4,291 $817 $3,892 
Restructuring accruals and payments were as follows (in thousands):
Accrued restructuring charges at December 31, 2022$192 
Restructuring charges817
Cash payments(1,009)
Non-cash settlements—
Accrual at December 31, 2023— 
Restructuring charges4,291
Cash payments(3,107)
Non-cash settlements(63)
Accrual at December 31, 2024$1,122 
The restructuring accrual was included as a component of Accrued Liabilities on our Consolidated Balance Sheets. All of the restructuring charges recorded in 2024 and 2023 were attributable to the Laser Products segment.
Approximately $3.8 million of the charges recorded in 2022 were attributable to the Laser Products segment, with the remaining $0.1 million attributable to the Advanced Development segment.