Restructuring

The following table shows the provision of the restructuring charges and the liability remaining as of December 31, 2017:




(in thousands)	Continuing Operations			HSC (Discontinued Operations)		Total
Severance and related charges:
Balance as of April 2, 2017	$	3,414		$	1,427	$	4,841
Provision	2,637			—		2,637
Payments and other adjustments	(4,204		)	—		(4,204		)
Balance as of December 31, 2017	$	1,847		$	1,427	$	3,274
Facility and related charges:
Balance as of April 2, 2017	$	—		$	—	$	—
Provision	2,542			—		2,542
Payments and other adjustments	(329		)	—		(329		)
Balance as of December 31, 2017	$	2,213		$	—	$	2,213

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 and lease obligation charges related to a facility that is no longer used.

Integration-related Restructuring Plan

During 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. Also, the details of the plan were communicated to the affected employees. 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 detail 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. Approximately $4.9 million of the $5.0 million was paid during fiscal 2017 and the remaining $0.1 million will be paid by the end of fiscal 2018.

Radio Frequency Business

During fiscal 2017, the Company prepared a workforce-reduction plan with respect to employees of its Radio Frequency business in France. The plan which sets forth the general parameters, terms and benefits for employee dismissals, was submitted to the French Works Council. The Company initially 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. Subsequent to this, the Company and the affected employees signed agreements with regards to the timing and payment of severance benefits. The Company made payments of $1.9 million during the nine months ended December 31, 2017. As of December 31, 2017, the total accrued balance for employee severance costs related to these actions was $$0.9 million. The Company expects to complete this action in the first quarter of fiscal 2019.

HSC Business

During fiscal 2015, the Company prepared a workforce-reduction plan with respect to employees of its HSC business in France and the Netherlands. The Company has substantially completed payments of these termination benefits and the total accrued balance related to this action was $1.4 million as of December 31, 2017. The Company expects to complete these actions in the first quarter of fiscal 2019.

Other

During the three and nine months ended December 31, 2017, the Company recorded restructuring charges of $0.3 million and $2.0 million, respectively, and reduced headcount by 27 employees. Approximately $1.2 million was paid during the nine months period ended December 31, 2017. The Company expects to complete these actions by the first quarter of fiscal 2019.

In connection with the GigPeak integration, the Company recorded $2.5 million in the second quarter of fiscal 2018 for lease obligation charges related to a facility that the Company had determined to meet the cease-use date criteria. The fair value of this liability at the cease-use date was determined based on the remaining cash flows for lease rentals, and minimum lease payments, reduced by estimated sublease rentals, discounted using a credit adjusted risk free rate in accordance with ASC 420, Exit or Disposal Cost Obligations. As of December 31, 2017, the total accrued balance for the lease obligation was $2.2 million, of which $1.7 million was classified as other long-term liabilities and the remaining $0.5 million was recorded as other accrued liabilities on the Condensed Consolidated Balance Sheets.

During the three months ended July 2, 2017, the Company recorded restructuring charges of $0.7 million and reduced headcount by 16 employees. The Company completed those actions by the second quarter of fiscal 2018.

During fiscal 2017, the Company recorded charges of $4.0 million and reduced headcount by 59 employees. The Company made payments of $0.4 million during the nine months period ended December 31, 2017. As of December 31, 2017, the total accrued balance for employee severance costs related to these actions was zero.