Restructuring and other charges, net includes restructuring charges (credits), headquarters relocation charges and impairment and accretion expense charges related to the lease assets of exited facilities. Refer to Note 14. Leases for additional information about exited facilities.

For the three months ended June 27, 2020, restructuring and other charges, net totaled $0.1 million, of which $(0.2) million is attributable to restructuring charges and $0.3 million is attributable to accelerated depreciation related to the planned exit of a facility. For the nine months ended June 27, 2020, restructuring and other charges, net totaled $32.3 million, of which $26.8 million is attributable to restructuring charges, $4.9 million is attributable to impairment and accretion expense related to exited lease facilities, and $0.6 million to accelerated depreciation related to the planned exit of a facility.

For the nine months ended June 29, 2019, restructuring and other charges totaled $45.5 million, of which $43.0 million is attributable to restructuring charges and $2.5 million is related to headquarters relocation charges.

During the first quarter of 2020, we initiated a restructuring program as part of a realignment associated with expected synergies and operational efficiencies related to the Onshape acquisition. During the nine months ended June 27, 2020, we incurred $31.3 million in connection with this restructuring plan for termination benefits associated with approximately 255 employees.

During the first quarter of 2019, we initiated a restructuring plan to realign our workforce to shift investment to support Industrial Internet of Things and Augmented Reality strategic opportunities. As this was a realignment of resources rather than a cost-savings initiative, it did not result in significant cost savings. The restructuring plan was completed in the first quarter of 2019 and resulted in restructuring charges of $16.3 million for termination benefits associated with approximately 240 employees, substantially all of which has been paid. In the first nine months of 2020, we recorded $0.2 million of credits related to this restructuring plan.

During the second quarter of 2019, we relocated our worldwide headquarters to the Boston Seaport District. We incurred a restructuring charge for the former headquarters lease, which will not expire until November 2022. During the nine months ended June 27, 2020, we reversed $4.5 million of accrued variable operating facility restructuring charges associated with the exit of a portion of our former headquarters lease under a partial buy-out agreement with the landlord.

The following table summarizes restructuring accrual activity for the nine months ended June 27, 2020:

(in thousands)	Employee severance and related benefits			Facility closures and related costs			Total
October 1, 2019	$	298		$	30,788		$	31,086
ASC 842 adoption		—			(16,462	)		(16,462	)
Charges to operations, net		31,155			(4,391	)		26,764
Cash disbursements		(21,890	)		(3,746	)		(25,636	)
Other non-cash		—			164			164
Foreign exchange impact		165			3			168
Accrual, June 27, 2020	$	9,728		$	6,356		$	16,084

The following table summarizes restructuring accrual activity for the nine months ended June 29, 2019:

(in thousands)	Employee severance and related benefits			Facility closures and related costs			Total
October 1, 2018	$	—		$	2,415		$	2,415
Charges to operations, net		15,719			27,243			42,962
Cash disbursements		(15,397	)		(6,009	)		(21,406	)
Foreign exchange impact		6			(18	)		(12	)
Other non-cash charges		—			4,812			4,812
Accrual, June 29, 2019	$	328		$	28,443		$	28,771

The accrual for employee severance and related benefits is included in accrued compensation and benefits in the Consolidated Balance Sheets.

Upon adoption of ASC 842, $16.5 million of accrued expenses and other current liabilities, representing the present value of lease commitments net of estimated sublease income, were reclassified to lease assets and obligations: $7.6 million to lease assets, $9.2 million to short-term lease obligations and $14.9 million to long-term lease obligations.

As of June 27, 2020, the remaining restructuring facility accrual of $6.4 million relates to variable non-lease costs not subject to ASC 842, of which, $2.6 million is included in accrued expenses and other current liabilities and $3.8 million is included in other liabilities in the Consolidated Balance Sheets.

Of the accrual for facility closures and related costs, as of June 29, 2019, $12.1 million is included in accrued expenses and other current liabilities and $16.3 million is included in other liabilities in the Consolidated Balance Sheets.

Headquarters relocation charges represent other expenses associated with exiting our prior Needham headquarters facility and relocating to our new worldwide headquarters in the Boston Seaport District. In the first nine months of 2019, we recorded $1.9 million of accelerated depreciation expense related to shortening the estimated useful lives of leasehold improvements related to the Needham location. Headquarters relocation charges in the first nine months of 2019 also include $0.6 million of rental expense for the Needham facility that overlapped with rental expense for the new Seaport headquarters.