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



	Excess Facilities and Other Costs			Employee Severance and Related Benefits			Total
Balance, December 1, 2019	$	196		$	2,007		$	2,203
Costs incurred	1,587			148			1,735
Cash disbursements	(767		)	(1,713		)	(2,480		)
Translation adjustments and other	(27		)	—			(27		)
Balance, May 31, 2020	$	989		$	442		$	1,431

During the fourth quarter of fiscal year 2019, we announced the reduction of our ongoing spending level within our cognitive application product lines, which consist primarily of our DataRPM and Kinvey products. This restructuring resulted in a reduction in positions primarily within the product development function. In connection with this restructuring action, during

the fourth quarter of fiscal year 2019, we evaluated the ongoing value of the intangible assets primarily associated with the technologies and trade names obtained in the acquisitions of DataRPM and Kinvey.

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

For the three and six months ended May 31, 2020, we incurred expenses of $0.1 million relating to this restructuring. The expenses are recorded as restructuring expenses in the condensed consolidated statements of operations.



	Excess Facilities and Other Costs		Employee Severance and Related Benefits			Total
Balance, December 1, 2019	$	—	$	1,460		$	1,460
Costs incurred	—		109			109
Cash disbursements	—		(1,134		)	(1,134		)
Balance, May 31, 2020	$	—	$	435		$	435

Cash disbursements for expenses incurred to date under this restructuring are expected to be made through fiscal year 2020. Accordingly, the balance of the restructuring reserve of $0.4 million is included in other accrued liabilities on the condensed consolidated balance sheet at May 31, 2020. We do not expect to incur additional material costs with respect to this restructuring.

During the second quarter of fiscal year 2019, we restructured our operations in connection with the acquisition of Ipswitch (Note 6). This restructuring resulted in a reduction in redundant positions, primarily within administrative functions of Ipswitch. We expect to incur additional expenses as part of this action related to employee costs and facility closures as we consolidate offices in various locations during fiscal year 2020, but we do not expect these costs to be material.

For the three and six months ended May 31, 2020, we incurred expenses of $0.3 million and $1.4 million, respectively, relating to this restructuring. The expenses are recorded as restructuring expenses in the condensed consolidated statements of operations and include charges for the impairment of operating lease right-of-use assets of $0.3 million and $1.2 million for the three and six months ended May 31, 2020, respectively (Note 8).



	Excess Facilities and Other Costs			Employee Severance and Related Benefits			Total
Balance, December 1, 2019	$	5		$	547		$	552
Costs incurred	1,334			39			1,373
Cash disbursements	(432		)	(579		)	(1,011		)
Translation adjustments and other	(20		)	—			(20		)
Balance, May 31, 2020	$	887		$	7		$	894

Cash disbursements for expenses incurred to date under this restructuring are expected to be made through fiscal year 2020. Accordingly, the balance of the restructuring reserve of $0.9 million is included in short-term operating lease liabilities on the condensed consolidated balance sheet at May 31, 2020.