Restructuring

In December 2018, our management approved and executed an internal restructuring plan (the “December 2018 Plan”), which included a global workforce reduction. This plan also included the abandonment of long lived assets related to the restructuring of our agreements with a privately-held investee (see "Note 11 - Cost Method Investment and Collaborative Arrangement"). Approximately $4.8 million of restructuring expense has been incurred through December 29, 2018 under the December 2018 Plan, and we believe this amount approximates the total costs under the plan and that this plan is substantially complete.

In June 2018, our Board of Directors approved an internal restructuring plan (the "June 2018 Plan"), which included the discontinuation of our millimeter wave business and the use of certain assets related to our Wireless products, and a workforce reduction. The June 2018 Plan is designed to reduce our infrastructure costs and re-focus on our core business activities. Approximately $4.2 million of restructuring expense has been incurred through December 29, 2018 under the June 2018 Plan, and we believe this amount approximates the total costs under the plan and that this plan is substantially complete.

In June 2017, our Board of Directors approved an internal restructuring plan (the "June 2017 Plan"), which included the sale of 100% of the equity of our Hyderabad, India subsidiary and the transfer of certain assets related to our Simplay Labs testing and certification business, a worldwide workforce reduction, and an initiative to reduce our infrastructure costs, including reconfiguring our use of certain leased properties. Under this initiative approved by the Board in 2017, we vacated approximately 50% or our facility in San Jose, California in the fourth quarter of fiscal 2018, and recorded approximately $6.9 million of Restructuring charges from ceasing use of this space. These actions are part of an overall plan to achieve financial targets and to enhance our financial and competitive position by better aligning our revenue and operating expenses. Under this plan, approximately $8.4 million and $8.0 million of expense was incurred during the years ended December 29, 2018 and December 30, 2017, respectively. Approximately $16.4 million of total expense has been incurred through December 29, 2018 under the June 2017 Plan, and we expect the total cost to be approximately $21.5 million to $23.0 million.

In September 2015, we implemented a 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 this reduction, no expense, approximately $0.7 million of credit, and approximately $2.0 million of expense was incurred during the years ended December 29, 2018, December 30, 2017, and December 31, 2016, respectively. Approximately $7.2 million of total expense has been incurred through December 29, 2018 under the September 2015 Reduction, and we believe this amount approximates the total costs expected.

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 any changes in sublease assumptions should they occur, which will be expensed as incurred. Under this plan, no expense, approximately $0.1 million of credit, and approximately $7.3 million of expense was incurred during the years ended December 29, 2018, December 30, 2017, and December 31, 2016, respectively. Approximately $20.5 million of total expense has been incurred through December 29, 2018 under the March 2015 Plan, and we believe this amount approximates the total costs expected.

These expenses and credits 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) and Other long-term liabilities on our Consolidated Balance Sheets.

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



(In thousands)	Severance & Related (1)			Lease Termination			Software Contracts & Engineering Tools (2)			Other See note (3) for 2018			Total
Balance at January 2, 2016	$	3,696		$	1,005		$	377		$	—		$	5,078
Restructuring charges	2,883			2,993			1,903			1,488			9,267
Costs paid or otherwise settled	(5,778		)	(2,962		)	(2,255		)	(1,476		)	(12,471		)
Balance at December 31, 2016	$	801		$	1,036		$	25		$	12		$	1,874
Restructuring charges	2,484			811			3,066			835			7,196
Costs paid or otherwise settled	(2,093		)	(977		)	(2,731		)	(822		)	(6,623		)
Balance at December 30, 2017	$	1,192		$	870		$	360		$	25		$	2,447
Restructuring charges	5,696			7,379			913			3,361			17,349
Costs paid or otherwise settled	(5,074		)	381			(1,055		)	(3,368		)	(9,116		)
Balance at December 29, 2018	$	1,814		$	8,630		$	218		$	18		$	10,680



(1)	Includes employee relocation costs and accelerated stock compensation
(2)	Includes cancellation of contracts, asset impairments, and accelerated depreciation on certain enterprise resource planning and customer relationship management systems
(3)	In fiscal 2018, "Other" activity includes the abandonment of long lived assets related to the restructuring of our agreements with a privately-held investee