Quarterly report pursuant to Section 13 or 15(d)

Restructuring Activity

v3.10.0.1
Restructuring Activity
 9 Months Ended
Sep. 30, 2018
Restructuring and Related Activities [Abstract]  
Restructuring Activity
Restructuring Activity

From time to time, the Company approves and implements restructuring plans as a result of acquisitions, internal resource alignment, and cost saving measures. Such restructuring plans include vacating certain leased facilities, terminating employees, and cancellation of contracts.

The following table presents the activity related to the restructuring plans, which is included in restructuring charges in the consolidated statements of operations:
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2018
 
2017
 
2018
 
2017
 
(in thousands)
Employee separation expenses
$
440

 
$
1,689

 
$
711

 
$
7,685

Lease related charges (credits)
(315
)
 
351

 
1,279

 
901

Other
111

 
138

 
111

 
138

 
$
236

 
$
2,178

 
$
2,101

 
$
8,724



Included in employee separation expenses for the three and nine months ended September 30, 2017 is $0.4 million and $4.9 million of incremental stock-based compensation from the acceleration of certain stock-based awards we assumed from Exar due to change in control provisions upon termination or diminution of authority of former Exar executives and other severance-related charges of $1.3 million and $2.8 million for the three and nine months ended September 30, 2017, respectively.

Lease related charges for the three months ended September 30, 2018 related to adjustments to the net present value of the remaining lease obligation on the cease-use date from exiting certain facilities. Lease related charges for the nine months ended September 30, 2018 primarily related to exiting certain facilities, including impairment of leasehold improvements of $0.7 million. Total sublease income related to leased facilities the Company ceased using was approximately $0.6 million and $1.7 million for the three and nine months ended September 30, 2018, respectively. Sublease income for such facilities was approximately $0.5 million and $1.6 million for the three and nine months ended September 30, 2017, respectively.
The following table presents a roll-forward of the Company's restructuring liability for the nine months ended September 30, 2018. The restructuring liability is included in accrued expenses and other current liabilities in the consolidated balance sheets.
 
Employee Separation Expenses
 
Lease Related Charges
 
Other
 
Total
 
(in thousands)
Balance as of December 31, 2017
$
239

 
$
2,693

 
$
107

 
$
3,039

Restructuring charges
711

 
1,279

 
111

 
2,101

Cash payments
(720
)
 
(1,456
)
 
(6
)
 
(2,182
)
Non-cash items
(93
)
 
(855
)
 
(106
)
 
(1,054
)
Balance as of September 30, 2018
$
137

 
$
1,661

 
$
106

 
$
1,904