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Restructuring and Related Charges
 12 Months Ended
Jun. 27, 2020
Restructuring and Related Activities [Abstract]  
Restructuring and Related Charges
Note 13. Restructuring and Related Charges
The Company has initiated various restructuring events primarily intended to reduce its costs, consolidate operations, streamline product manufacturing and address market conditions. The Company’s restructuring charges primarily include severance and benefit costs to eliminate a specific number of positions, facilities and equipment costs to vacate facilities and consolidate operations and lease termination costs. The timing of associated cash payments is dependent upon the type of restructuring charge and can extend over multiple periods.
As of June 27, 2020 and June 29, 2019, the Company’s total restructuring accrual was $6.5 million and $8.8 million, respectively. During fiscal years 2020, 2019 and 2018, the Company recorded restructuring and related charges of $3.5 million, $15.4 million and $8.3 million, respectively.
Summary of Restructuring Plans
The adjustments to the accrued restructuring expenses related to all of the Company’s restructuring plans described below for the fiscal years ended June 27, 2020 were as follows (in millions):
 
Balance as of June 29, 2019
 
Fiscal Year 2020 Charges
 
Cash
Settlements
 
Non-cash
Settlements
and Other
Adjustments (2)
 
Balance as of June 27, 2020
Fiscal 2019 Plan
 
 
 
 
 
 
 
 
 
NSE, including AW (1)
$
8.7

 
$
3.5

 
$
(5.2
)
 
$
(0.5
)
 
$
6.5

Plans Prior to Fiscal 2019
 
 
 
 
 
 
 
 
 
Other Plans (1)
0.1

 
—

 
—

 
(0.1
)
 
—

Total (3)
$
8.8

 
$
3.5

 
$
(5.2
)
 
$
(0.6
)
 
$
6.5


(1) 
Plan includes workforce reduction cost.
(2) 
Other adjustments including $0.2 million lease liability reclassification to Operating lease liability upon ASC 842 adoption.    
(3) 
$6.5 million and $8.6 million in other current liabilities on the Consolidated Balance Sheets as of June 27, 2020 and June 29, 2019, respectively. $0.2 million in other non-current liabilities on the Consolidated Balance Sheets as of June 29, 2019.
Fiscal 2019 Plans
NSE, including AW Restructuring Plan
During the first quarter of fiscal 2019, Management approved restructuring and workforce reduction plans within its NSE business segment, including actions related to the recently acquired AW business. These actions further drive the Company’s strategy for organizational alignment and consolidation as part of its continued commitment to a more cost effective and agile organization and to improve overall profitability in the Company’s NSE business. Included in these restructuring plans are specific actions to consolidate and integrate the newly acquired AW business within the NSE business segment. The plan was re-approved in the third quarter of fiscal 2019 and the fourth quarter of fiscal 2020 to include additional headcount.
During the fourth quarter of fiscal 2020, we updated the plan to include additional headcount to further drive operational improvement. As a result, a net restructuring charge of $3.5 million, for approximately 60 employees primarily in R&D and SG&A functions located in North America, Europe and Asia was recorded in the year ended June 27, 2020. Payments related to the severance and benefits accrual are expected to be paid by the end of the fourth quarter of fiscal 2021.