On April 29, 2020, the Company announced the restructuring of its E-M Solutions business unit. The E-M Solutions business unit consisted of three Chinese manufacturing facilities with two being in Shanghai (SH BPA and SH E-MS) and one in Shenzhen (SZ). The Company ceased operations at the SH E-MS and SZ facilities while integrating the SH BPA facility into its PCB operations. The restructuring is another step in advancing the Company’s stated strategy of increasing its focus on differentiated higher margin products that more fully leverage the Company’s early engagement capabilities and industry leading engineering-based technology solutions. The Company closed the SH E-MS and SZ facilities at the end of 2020. As of September 27, 2021, the Company had incurred approximately $19,868 of restructuring charges and $6,702 of accelerated depreciation expense since the April 29, 2020 announcement.

In connection with the restructuring of its E-M Solutions business unit and other global realignment restructuring efforts, the Company recognized employee separation, contract termination and other costs during the quarter and three quarters ended September 27, 2021 and September 28, 2020. Contract termination and other costs primarily represented plant closure costs.

The table below summarizes such restructuring costs by reportable segment, which are included as a component of general and administrative expenses in the consolidated condensed statements of operations, for the quarter and three quarters ended September 27, 2021 and September 28, 2020:

	Quarter Ended September 27, 2021						Three Quarters Ended September 27, 2021
	Employee Separation/ Severance		Contract Termination and Other Costs		Total		Employee Separation/ Severance		Contract Termination and Other Costs		Total
	(In thousands)
Reportable Segment:
PCB	$	—	$	—	$	—	$	470	$	123	$	593
Corporate and Other⁽¹⁾		—		243		243		415		3,026		3,441
	$	—	$	243	$	243	$	885	$	3,149	$	4,034

	Quarter Ended September 28, 2020						Three Quarters Ended September 28, 2020
	Employee Separation/ Severance		Contract Termination and Other Costs		Total		Employee Separation/ Severance			Contract Termination and Other Costs		Total
	(In thousands)
Reportable Segment:
PCB	$	—	$	—	$	—	$	(8	)	$	14	$	6
Corporate and Other⁽¹⁾		979		109		1,088		14,373			451		14,824
	$	979	$	109	$	1,088	$	14,365		$	465	$	14,830

Accrued restructuring costs are included as a component of other current liabilities in the consolidated condensed balance sheet. The table below shows the utilization of the accrued restructuring costs during the three quarters ended September 27, 2021:

	Employee Separation/ Severance			Contract Termination and Other Costs			Total
	(In thousands)
Accrued as of December 28, 2020	$	7,063		$	319		$	7,382
Charged to expense		885			3,149			4,034
Amount paid		(7,940	)		(3,430	)		(11,370	)
Accrued as of September 27, 2021	$	8		$	38		$	46