Restructuring Activities

In November 2017, management approved and commenced a restructuring plan that was intended to increase operating efficiencies (“2017 Restructuring Plan”). We completed the 2017 Restructuring Plan as of December 31, 2018 and have recorded cumulative expenses of $23.6 million, with $14.8 million recorded during 2018, and $8.8 million recorded during 2017.

In the Electronic Systems segment, we recorded cumulative expenses of $3.8 million for severance and benefits which were classified as restructuring charges. We recorded cumulative $0.9 million for loss on early exit from lease termination which was classified as restructuring charges. We also recorded cumulative expenses of $0.9 million of other expenses which were classified as restructuring charges. In addition, we have recorded cumulative expenses of $0.2 million for professional service fees which were classified as restructuring charges. Further, we also recorded cumulative non-cash expenses of $0.1 million for inventory write down which were classified as cost of sales. Finally, we recorded cumulative non-cash expenses of $0.1 million for property and equipment impairment which were classified as restructuring charges.

In the Structural Systems segment, we recorded cumulative expenses of $3.0 million for severance and benefits which were classified as restructuring charges. We have recorded cumulative non-cash expenses of $9.8 million for property and equipment impairment which were classified as restructuring charges. We also recorded cumulative non-cash expenses of $0.5 million for inventory write down which were classified as cost of sales. Further, we recorded cumulative other expenses of $0.4 million which were classified as restructuring charges.

In Corporate, we recorded cumulative expenses of $1.4 million for severance and benefits and cumulative non-cash expenses of $1.4 million for stock-based compensation awards which were modified, all of which were classified as restructuring charges. We also recorded cumulative expenses of $1.0 million for professional service fees which were classified as restructuring charges.

During the three months ended September 28, 2019, the activities were not significant.

As of September 28, 2019, we have accrued $0.1 million and $0.1 million for severance and benefits and professional service fees in the Electronic Systems segment and Structural Systems segment, respectively.

Our restructuring activities in the nine months ended September 28, 2019 were as follows (in thousands):



	December 31, 2018		Nine Months Ended September 28, 2019									September 28, 2019
	Balance		Cash Payments			Adoption of ASU 842 Adjustment			Change in Estimates			Balance
Severance and benefits	$	2,631	$	(2,493	)	$	—		$	—		$	138
Lease termination	861		(126		)	(735		)	—			—
Professional service fees	43		(43		)	—			—			—
Other	416		(416		)	—			—			—
Total charged to restructuring charges	3,951		(3,078		)	(735		)	—			138
Inventory reserve	50		—			—			(50		)	—
Total charged to cost of sales	50		—			—			(50		)	—
Ending balance	$	4,001	$	(3,078	)	$	(735	)	$	(50	)	$	138