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Restructuring and Related Charges
 3 Months Ended
Oct. 03, 2020
Restructuring and Related Activities [Abstract]  
Restructuring and Related Charges
Note 13. Restructuring and Related Charges
The Company has initiated restructuring events primarily intended to reduce its costs, consolidate its operations, integrate various acquisitions, streamline product manufacturing and align its business to 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 October 3, 2020 and June 27, 2020, the Company’s total restructuring accrual was $4.0 million and $6.5 million, respectively. During the three months ended October 3, 2020, the Company recorded restructuring and related benefits charges of $0.6 million. During the three months ended September 28, 2019, the Company recorded restructuring and related charges of $0.3 million.
Summary of Restructuring Plans
The following table presents the adjustments to the accrued restructuring expenses related to all of the Company’s restructuring plans described below for the three months ended October 3, 2020 (in millions):
 
Balance June 27, 2020
 
Three Months Ended October 3, 2020 Benefits
 
Cash
Settlements
 
Non-cash Settlements
and Other Adjustments (2)
 
Balance October 3, 2020
Fiscal 2019 Plan
 
 
 
 
 
 
 
 
 
NSE, including AW (1)
$
6.5

 
$
(0.6
)
 
$
(2.0
)
 
$
0.1

 
$
4.0

Total (3)
$
6.5

 
$
(0.6
)
 
$
(2.0
)
 
$
0.1

 
$
4.0


(1) 
Plan type includes workforce reduction cost.
(2) 
Other adjustments represents the effect of currency translation adjustments.
(3) 
$4.0 million and $6.5 million in other current liabilities on the Consolidated Balance Sheets as of October 3, 2020 and June 27, 2020, respectively.
Fiscal 2019 Plans
NSE, including AW Restructuring Plan
During the first quarter of fiscal 2019, Management approved restructuring and workforce reduction plans within its Network Service and Enablement (“NSE”) business, 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 and to further drive operational improvement.
During the first quarter of fiscal 2021 restructuring benefits of $0.6 million was recorded in the three months ended October 3, 2020 for adjustments to severance and employee benefits. Payments related to the severance and benefits accrual are expected to be paid by the end of the fourth quarter of fiscal 2021.