Restructuring

The following table shows the provision of the restructuring charges and the liability remaining as of October 2, 2016:



(in thousands)	Continuing Operations			Discontinued Operations (HSC)			Total
Balance as of April 3, 2016	$	1,282		$	1,534		$	2,816
Provision	17,082			—			17,082
Payments and other adjustments	(3,440		)	(108		)	(3,548		)
Balance as of October 2, 2016	$	14,924		$	1,426		$	16,350

As part of an effort to streamline operations with changing market conditions and to create a more efficient organization, the Company has undertaken restructuring actions to reduce its workforce and consolidate facilities. The Company’s restructuring expenses consist primarily of severance and termination benefit costs related to the reduction of its workforce.

Integration-related Restructuring Plan

In the first quarter of fiscal 2017, the Company prepared a workforce-reduction plan with respect to employees of its Automotive and Industrial business (formerly ZMDI) in Germany. The plan which required consultation with the German Works Council was approved by the German Works Council as of July 3, 2016. Also, the details of the plan were communicated to the affected employees as of July 3, 2016. The plan identified the number of employees to be terminated, their job classification or function, their location and the date that the plan is expected to be completed. The plan also established the terms of the benefit arrangement in sufficient details to enable the employees to determine the type and amount of benefits that they would receive if terminated. In addition, the actions required to complete the plan indicated that it was unlikely that substantial changes to the plan would be made after communication of the employees. Accordingly, the Company accrued restructuring charges in accordance with ASC 420, Exit and Disposal Cost Obligations. The restructuring charges recorded in the Condensed Consolidated Statements of Operations, in connection with the workforce-reduction plan, were approximately $5.5 million for six months ended October 2, 2016, for a total 49 employees. During six months ended October 2, 2016, the Company paid $1.0 million related to these actions. The Company expects to complete these actions by the fourth quarter of fiscal 2017.

During fiscal 2016, the Company began the implementation of planned cost reduction and restructuring activities in connection with the acquisition of ZMDI. The Company recorded charges of approximately $6.9 million of employee termination cost for two former executives of ZMDI and 36 employees for the fiscal year ended April 3, 2016. During six months ended October 2, 2016, the Company paid $0.9 million related to these actions. As of October 2, 2016, the total accrued balance for employee severance cost related to these actions was $0.2 million. The Company expects to complete these actions by the third quarter of fiscal 2017.

Radio Frequency Business

In the first quarter of fiscal 2017, the Company prepared a workforce-reduction plan with respect to employees of its Radio Frequency business in France. The plan sets forth the general parameters, terms and benefits for employee dismissals. The plan which required consultation with the French Works Council has been submitted to the French Works Council in June 2016. The Company determined that an ongoing benefit arrangement existed as the affected employees are being protected under the provisions of prior plan and the minimum statutory requirement. Accordingly, the Company recorded employee severance costs associated with these activities in accordance with ASC 712, Compensation - Nonretirement Post Employment Benefits. During the three months and six months ended October 2, 2016, the Company recorded in the Condensed Consolidated Statement of Operations, approximately $2.2 million and $7.4 million related to minimum statutory termination benefits, for a total of 13 employees.

Other

During the three months ended October 2, 2016, the Company recorded charges of $2.8 million and reduced headcount by 57 employees. As of October 2, 2016, the total accrued balance for employee severance costs related to these actions was $2.7 million. The Company expects to complete these actions by the first quarter of fiscal 2018.

During the three months ended July 3, 2016, the Company recorded charges of $1.2 million and reduced headcount by 9 employees. During the six months ended October 2, 2016, the Company paid $1.0 million related to these actions. As of October 2, 2016, the total accrued balance for employee severance costs related to these actions was $0.2 million. The Company expects to complete these actions by the end of fiscal 2017.

HSC Business

In fiscal 2015, the Company prepared a workforce-reduction plan with respect to employees of its HSC business in France and the Netherlands. The Company expects to complete the action by December 2017.