Restructuring Charges

The following table provides a summary of activity for all of the restructuring actions, the most significant of which are detailed further below (in thousands):



	Excess Facilities and Other Costs			Employee Severance and Related Benefits			Total
Balance, December 1, 2016	$	107		$	1,443		$	1,550
Costs incurred	2,426			16,298			18,724
Cash disbursements	(1,194		)	(15,677		)	(16,871		)
Asset impairment	(762		)	—			(762		)
Translation adjustments and other	24			335			359
Balance, August 31, 2017	$	601		$	2,399		$	3,000

2017 Restructuring

During the first quarter of fiscal year 2017, we undertook certain operational restructuring initiatives intended to significantly reduce annual costs. As part of this action, management committed to a new strategic plan highlighted by a new product strategy and a streamlined operating approach. To execute these operational restructuring initiatives, we reduced our global workforce by approximately 20%. These workforce reductions commenced in the first fiscal quarter of 2017 and were substantially completed by the end of the second fiscal quarter of 2017. These workforce reductions occurred in substantially all functional units and across all geographies in which we operate. We also consolidated offices in various locations during the first three quarters of fiscal year of 2017 and expect additional expenses related to facility closures during the remainder of fiscal year 2017. We do not expect these additional costs to be material.

Restructuring expenses are related to employee costs, including severance, health benefits and outplacement services (but excluding stock-based compensation), facilities costs, which include fees to terminate lease agreements and costs for unused space, net of sublease assumptions, and other costs, which include asset impairment charges.

As part of this first quarter of fiscal year 2017 restructuring, for the three and nine months ended August 31, 2017, we incurred expenses of $0.9 million and $18.6 million, respectively, which are recorded as restructuring expenses in the consolidated statements of operations.

A summary of the first nine months of fiscal year 2017 activity for this restructuring action is as follows (in thousands):



	Excess Facilities and Other Costs			Employee Severance and Related Benefits			Total
Balance, December 1, 2016	$	—		$	—		$	—
Costs incurred	2,334			16,298			18,632
Cash disbursements	(1,015		)	(14,543		)	(15,558		)
Asset impairment	(762		)	—			(762		)
Translation adjustments and other	24			335			359
Balance, August 31, 2017	$	581		$	2,090		$	2,671

Cash disbursements for expenses incurred to date under this restructuring are expected to be made through the third quarter of fiscal year 2018. The short-term portion of the restructuring reserve of $2.4 million is included in other accrued liabilities and the long-term portion of $0.3 million is included in other noncurrent liabilities on the condensed consolidated balance sheet at August 31, 2017.

2016 Restructuring

During the fourth quarter of fiscal year 2016, our management approved, committed to and initiated plans to make strategic changes to our organization as a result of the appointment of our new Chief Executive Officer during the period. In connection with the new organizational structure, we eliminated the positions of Chief Product Officer and Chief Revenue Officer.

Restructuring expenses are related to employee costs, including severance, health benefits and outplacement services (but excluding stock-based compensation).

As part of this fourth quarter of fiscal year 2016 restructuring, for the three and nine months ended August 31, 2017, we incurred no additional expenses.

A summary of the first nine months of fiscal year 2017 activity for this restructuring action is as follows (in thousands):



	Excess Facilities and Other Costs		Employee Severance and Related Benefits			Total
Balance, December 1, 2016	$	—	$	1,415		$	1,415
Cash disbursements	—		(1,114		)	(1,114		)
Balance, August 31, 2017	$	—	$	301		$	301

Cash disbursements for expenses incurred to date under this restructuring are expected to be made through the fourth quarter of fiscal year 2017. As a result, the total amount of the restructuring reserve of $0.3 million is included in other accrued liabilities on the consolidated balance sheet at August 31, 2017.