Quarterly report pursuant to Section 13 or 15(d)

Restructuring Activity

v3.8.0.1
Restructuring Activity
 9 Months Ended
Sep. 30, 2017
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,
 
2017
 
2016
 
2017
 
2016
 
(in thousands)
Employee separation expenses
$
1,689

 
$
—

 
$
7,685

 
$
—

Lease related charges
351

 
—

 
901

 
1,976

Other
138

 
—

 
138

 
130

 
$
2,178

 
$
—

 
$
8,724

 
$
2,106



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 same periods. Lease related and other charges for the 2017 periods related to exiting certain Exar facilities. The lease impairment charges in the 2016 periods include adjustments to the estimates of net present value of the remaining lease obligation for actual sublease income and period costs associated with certain vacated facilities, including commissions to brokers involved in subleasing property. Total sublease income related to leased facilities the Company ceased using was approximately $0.5 million and $1.6 million for the three and nine months ended September 30, 2017, respectively. Sublease income was approximately $0.4 million and $0.9 million for the three and nine months ended September 30, 2016, respectively.
The following table presents a roll-forward of the Company's restructuring liability for the nine months ended September 30, 2017. 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)
Liability as of December 31, 2016
$
—

 
$
499

 
$
37

 
$
536

Transfers from deferred rent
—

 
4,405

 
—

 
4,405

Restructuring charges
7,685

 
901

 
138

 
8,724

Assumed in acquisition
—

 
—

 
70

 
70

Cash payments
(2,155
)
 
(2,140
)
 
(111
)
 
(4,406
)
Non-cash items
(4,855
)
 
(252
)
 
(27
)
 
(5,134
)
Liability as of September 30, 2017
$
675

 
$
3,413

 
$
107

 
$
4,195



Non-cash items primarily consist of the release of accelerated stock-based awards upon termination of former Exar executives.