Quarterly report pursuant to Section 13 or 15(d)

Restructuring Activity (Tables)

v3.20.2
Restructuring Activity (Tables)
 9 Months Ended
Sep. 30, 2020
Restructuring and Related Activities [Abstract]  
Restructuring and Related Costs
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,
2020 2019 2020 2019
(in thousands)
Employee separation expenses $ 1,523  $ 125  $ 1,620  $ 999 
Lease related charges 1,723  —  1,998  1,301 
Other 34  19  215  177 
$ 3,280  $ 144  $ 3,833  $ 2,477 

Lease related charges for the three and nine months ended September 30, 2020 included the impairment of leased right-of-use assets of $1.5 million related to a reduction in expected cash inflows from subleases.

Lease-related charges for the nine months ended September 30, 2019 related to exiting certain facilities and included the impairment of right-of-use assets of $2.2 million and leasehold improvements of $1.4 million, partially offset by a gain on the extinguishment of lease liabilities of $2.9 million following the release from such liability by the landlord.
Schedule of Restructuring Reserve by Type of Cost The following table presents a roll-forward of the Company's restructuring liability for the nine months ended September 30, 2020. The restructuring liability is included in accrued expenses and other current liabilities and other long-term liabilities in the consolidated balance sheets.
Employee Separation Expenses Lease Related Charges Other Total
(in thousands)
Liability as of December 31, 2019 $ —  $ 818  $ 19  $ 837 
Restructuring charges 1,620  1,998  215  3,833 
Cash payments (188) (238) (39) (465)
Non-cash charges and adjustments 3,819  (1,807) (190) 1,822 
Liability as of September 30, 2020 5,251  771  5  6,027 
Less: current portion as of September 30, 2020 (5,251) (340) (5) (5,596)
Long-term portion as of September 30, 2020 $ —  $ 431  $ —  $ 431 

As of September 30, 2020, the remaining employee separation balance primarily consists of reduction in force costs that will be reimbursed by Intel and other severance payments, and remaining lease related charges primarily consist of common area maintenance obligations. The Company does not expect to incur additional material costs related to current restructuring plans.