Restructuring

In March 2015, our Board of Directors approved an internal restructuring plan (the "March 2015 Plan"), in connection with our acquisition of Silicon Image. The March 2015 Plan was designed to realize synergies from the acquisition by eliminating redundancies created as a result of combining the two companies. This included reductions in our worldwide workforce, consolidation of facilities, and cancellation of software contracts and engineering tools. The March 2015 Plan is substantially complete subject to certain remaining expected costs that we do not expect to be material and which will be expensed as incurred under U.S. GAAP rules through the first quarter of fiscal 2017, and any changes in sublease assumptions should they occur. Under this plan, approximately $0.3 million and $6.3 million of expense was incurred during the three and nine months, respectively, ended October 1, 2016, and $1.4 million and $10.3 million of expense was incurred during the three and nine months, respectively, ended October 3, 2015. Approximately $19.6 million of total expense has been incurred through October 1, 2016 under the March 2015 Plan. We expect the total cost of the March 2015 Plan to be approximately $21.0 million.

In September 2015, we implemented a further reduction of our worldwide workforce (the "September 2015 Reduction") separate from the March 2015 Plan. The September 2015 Reduction was designed to resize the company in line with the market environment and to better balance our workforce with the long-term strategic needs of our business. The September 2015 Reduction is substantially complete subject to certain remaining expected costs, which we do not expect to be material but which will be expensed as incurred under U.S. GAAP rules through the first quarter of fiscal 2017. Under this reduction, no expense and approximately $2.0 million of expense was incurred during the three and nine months, respectively, ended October 1, 2016 and $5.5 million expense was incurred during the three and nine months ended October 3, 2015 due to the timing of implementation. Approximately $8.0 million of total expense has been incurred through October 1, 2016 under the September 2015 Reduction. We expect the total cost of the September 2015 Reduction to be approximately $9.0 million.

These expenses were recorded to restructuring charges on our Consolidated Statements of Operations. The restructuring accrual balance is presented in accounts payable and accrued expenses (includes restructuring) on our Consolidated Balance Sheets.

The following table displays the combined activity related to the restructuring actions described above:



(In thousands)	Severance and related			Lease Termination			Software Contracts & Engineering Tools*			Other			Total
Balance at January 3, 2015	$	—		$	43		$	—		$	139		$	182
Restructuring charges	12,491			1,107			2,000			182			15,780
Costs paid or otherwise settled	(5,825		)	(560		)	(1,551		)	(321		)	(8,257		)
Balance at October 3, 2015	$	6,666		$	590		$	449		$	—		$	7,705

Balance at January 2, 2016	$	3,696		$	1,005		$	377		$	—		$	5,078
Restructuring charges	1,863			2,343			1,917			2,193			8,316
Costs paid or otherwise settled	(4,688		)	(2,315		)	(2,211		)	(2,066		)	(11,280		)
Balance at October 1, 2016	$	871		$	1,033		$	83		$	127		$	2,114

*Includes cancellation of contracts, asset impairments, and accelerated depreciation on certain enterprise resource planning and customer resource management systems