Restructuring

In April 2019, our management approved and executed an internal restructuring plan (the “Q2 2019 Sales Plan”) which focused on a restructuring of the global sales organization through cancellation of certain contracts and a workforce reduction. Under this plan, we have incurred $2.3 million of restructuring expense during the first nine months of fiscal 2019. All actions planned under the Q2 2019 Sales Plan have been implemented.

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. Under this plan, we incurred approximately $4.1 million of restructuring expense during the first nine months of fiscal 2018. 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 100% of our facility in Portland, Oregon in the first quarter of fiscal 2019. In the third quarter of fiscal 2019, we incurred approximately $0.3 million of incremental restructuring costs related to this vacated facility due to the timing of sublease transactions and to buyout the lease on the portion of the space that was not sublet. Under the June 2017 Plan, we incurred approximately $0.4 million and $0.1 million of expense during the third quarter of fiscal 2019 and fiscal 2018, respectively, and approximately $2.4 million and $1.4 million of expense during the nine months ended September 28, 2019 and September 29, 2018, respectively. We have incurred approximately $18.7 million of total expense through September 28, 2019 under the June 2017 Plan, and all planned actions have been implemented. We expect the total cost of the June 2017 Plan to be approximately $20.0 million to $21.5 million as expenses related to our partially vacated facility in San Jose, California will be incurred over the remaining lease term.

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 and in Other long-term liabilities on our Consolidated Balance Sheets. The following table displays the activity related to our restructuring plans:



(In thousands)	Severance & Related (1)			Lease Termination & Fixed Assets			Software Contracts & Engineering Tools (2)			Other (3)			Total
Accrued Restructuring at December 29, 2018	$	1,814		$	8,630		$	218		$	18		$	10,680
Restructuring charges	625			2,482			—			1,612			4,719
Costs paid or otherwise settled	(2,279		)	(3,714		)	(218		)	(96		)	(6,307		)
Accrued Restructuring at September 28, 2019	$	160		$	7,398		$	—		$	1,534		$	9,092

Accrued Restructuring at December 30, 2017	$	1,192		$	870		$	360		$	25		$	2,447
Restructuring charges	4,034			437			913			111			5,495
Costs paid or otherwise settled	(4,662		)	(667		)	(1,055		)	(113		)	(6,497		)
Accrued Restructuring at September 29, 2018	$	564		$	640		$	218		$	23		$	1,445



(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)	Beginning in the second quarter of fiscal 2019, "Other" included termination fees on the cancellation of certain contracts under the Q2 2019 Sales Plan