Note 11. Restructuring and Related Charges

We have initiated various strategic restructuring events primarily intended to reduce costs, consolidate our operations, rationalize the manufacturing of our products and align our business in response to the market conditions. As of July 2, 2016 and June 27, 2015, our total restructuring accrual was $5.7 million and $6.0 million, respectively. During fiscal 2016, 2015 and 2014, we recorded $7.7 million, $11.6 million and $4.8 million, respectively, in restructuring and related charges in the consolidated statements of operations. Of the $7.7 million charge recorded during fiscal 2016, $2.1 million related to severance, retention and employee benefits and there were no costs allocated to us by Viavi. Of the$11.6 million charge recorded during fiscal 2015, $3.9 million related to costs allocated to us by Viavi for plans impacting Viavi's corporate and shared services employees. Of the $4.8 million charge recorded during fiscal 2014, $2.3 million related to costs allocated to us by Viavi for plans impacting Viavi's corporate and shared services employees. Our restructuring charges include severance and benefit costs to eliminate a specified number of positions, facilities and equipment costs to vacate facilities and consolidate operations, and lease termination costs. The timing of associated cash payments is dependent upon the type of restructuring charge and can extend over multiple periods.

Summary of Restructuring Plans

The adjustments to the restructuring accrual related to all of our restructuring plans described below as of July 2, 2016, were as follows (in millions):



	Fiscal 2015 Restructuring Plan						Fiscal 2016 Restructuring Plan
	Restructuring Charges			Exit Costs			Restructuring Charges		Other Charges			Total
Liability as of June 27, 2015	$	4.9		$	1.1		$	—	$	—		$	6.0
Charges	1.4			—			0.7		5.6			7.7
Payments	(1.8		)	(0.6		)	—		(5.6		)	(8.0		)
Liability as of July 2, 2016	$	4.5		$	0.5		$	0.7	$	—		$	5.7

As of July 2, 2016, our restructuring liability includes $5.5 million in short-term other current liabilities and $0.2 million in other non-current liabilities on the consolidated balance sheets.

As of June 27, 2015, our restructuring liability includes $3.8 million in short-term other current liabilities and $2.2 million in other non-current liabilities on the consolidated balance sheets.

Fiscal 2016 Plan

In the fourth quarter of 2016, our management approved and commenced the 2016 Restructuring Program primarily intended to reduce costs, consolidate our operations, rationalize the manufacturing of our products and align our business in response to the market conditions.

Fiscal 2015 Plans

Separation Restructuring Plan

During the second and fourth quarter of fiscal 2015, management approved restructuring plans impacting our OpComms segment to optimize operations and gain efficiencies by closing the Bloomfield, Connecticut site and consolidating roles and responsibilities across functions as we move forward with our Separation plan. As a result, a restructuring charge of $4.6 million was recorded for severance and employee benefits during fiscal 2015. In total approximately 200 employees in manufacturing, R&D and SG&A functions located in North America, Europe and Asia were impacted. Payments related to the remaining severance and benefits accrual are expected to be paid by the end of the second quarter of fiscal 2017.

Robbinsville Closure Plan

During the first quarter of fiscal 2015, management approved a plan impacting our OpComms segment to optimize operations and gain efficiencies by closing the Robbinsville, New Jersey site and consolidating roles and responsibilities across North America. As a result, a restructuring charge of $1.5 million was recorded for severance and benefits during fiscal 2015. In total approximately 30 employees in manufacturing, R&D and SG&A functions located in North America were impacted.

Fiscal 2014 Plans

Serangoon Closure Plan

During the fourth quarter of fiscal 2014, management approved a plan impacting our OpComms segment to close the Serangoon office located in Singapore and move to a lower cost region in order to reduce manufacturing and R&D expenses. As a result, approximately 40 employees primarily in manufacturing and R&D functions were impacted.

Ottawa Lease Exit Costs

During fiscal 2008, we recorded lease exit charges, net of assumed sub-lease income related to our Ottawa facility which was included in selling, general and administrative expenses as the space was never occupied and we had no need for the space in the foreseeable future due to changes in business requirements.

For the fiscal year ended July 2, 2016, we had cash settlements of $0.6 million. The fair value of the remaining contractual obligations, net of sublease income is $0.5 million and $1.1 million, as of July 2, 2016, and June 27, 2015, respectively. As of July 2, 2016 and June 27, 2015, $0.3 million and $0.6 million was included in other current liabilities, and $0.2 million and $0.5 million in other non-current liabilities, respectively, on the consolidated balance sheets. The payments related to these lease costs are expected to be paid by the end of the third quarter of fiscal 2018.

In the third quarter of fiscal 2015, we released $0.9 million of accrued lease exit charges for reusing certain spaces of our Ottawa facility. During fiscal 2015, we recorded $0.7 million benefit in the SG&A charges, plus we had cash settlements of $1.0 million and other non-cash benefits of $0.3 million.