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IMPAIRMENT, RESTRUCTURING AND OTHER CHARGES (Tables) | 12 Months Ended
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Jun. 30, 2018
IMPAIRMENT, RESTRUCTURING AND OTHER CHARGES |
Summary of restructuring and other charges | The following table summarizes restructuring and other charges for the periods set forth below (in thousands):
|  | 2016 |
|  | Security Division |  | Healthcare Division |  | Optoelectronics and Manufacturing Division |  | Corporate |  | Total |
Acquisition-related costs |  | $ | — |  | $ | — |  | $ | 220 |  | $ | 3,256 |  | $ | 3,476 |
Employee termination costs |  |  | 1,358 |  |  | 2,601 |  |  | 588 |  |  | — |  |  | 4,547 |
Facility closures/consolidation |  |  | 206 |  |  | 487 |  |  | — |  |  | — |  |  | 693 |
Legal settlement and related costs |  |  | 1,091 |  |  | — |  |  | 1,843 |  |  | — |  |  | 2,934 |
Other charges |  |  | 572 |  |  | — |  |  | 118 |  |  | — |  |  | 690 |
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Total expensed |  | $ | 3,227 |  | $ | 3,088 |  | $ | 2,769 |  | $ | 3,256 |  | $ | 12,340 |
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|  | 2017 |
|  | Security Division |  | Healthcare Division |  | Optoelectronics and Manufacturing Division |  | Corporate |  | Total |
Acquisition-related costs |  | $ | 810 |  | $ | — |  | $ | — |  | $ | 4,877 |  | $ | 5,687 |
Employee termination costs |  |  | 8,256 |  |  | 1,760 |  |  | 631 |  |  | — |  |  | 10,647 |
Facility closures/consolidation |  |  | 967 |  |  | 1,095 |  |  | 444 |  |  | — |  |  | 2,506 |
Other charges (reversals) |  |  | 7 |  |  | 374 |  |  | (70 | ) |  | 500 |  |  | 811 |
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Total expensed |  | $ | 10,040 |  | $ | 3,229 |  | $ | 1,005 |  | $ | 5,377 |  | $ | 19,651 |
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|  | 2018 |
|  | Security Division |  | Healthcare Division |  | Optoelectronics and Manufacturing Division |  | Corporate |  | Total |
Acquisition-related costs |  | $ | — |  | $ | — |  | $ | — |  | $ | 1,541 |  | $ | 1,541 |
Employee termination costs |  |  | 1,485 |  |  | 16 |  |  | 610 |  |  | — |  |  | 2,111 |
Facility closures/consolidation |  |  | 213 |  |  | 263 |  |  | 26 |  |  | — |  |  | 502 |
Legal and accrued settlement costs |  |  | — |  |  | 19,364 |  |  | — |  |  | 3,650 |  |  | 23,014 |
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Total expensed |  | $ | 1,698 |  | $ | 19,643 |  | $ | 636 |  | $ | 5,191 |  | $ | 27,168 |
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Schedule of changes in the accrual for restructuring and other charges | The changes in the accrual for restructuring and other charges for fiscal 2017 and 2018 were as follows (in thousands):
|  | Acquisition- related Costs |  | Employee Termination Costs |  | Facility Closure/ Consolidation Cost |  | Legal Settlements and Related Costs |  | Total |
Balance as of June 30, 2016 |  | $ | — |  | $ | 413 |  | $ | 126 |  | $ | — |  | $ | 539 |
Restructuring and other charges |  |  | 5,687 |  |  | 10,647 |  |  | 2,506 |  |  | 811 |  |  | 19,651 |
Payments and other adjustments |  |  | (5,687 | ) |  | (10,885 | ) |  | (2,341 | ) |  | (811 | ) |  | (19,724 | )
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Balance as of June 30, 2017 |  | $ | — |  | $ | 175 |  | $ | 291 |  | $ | — |  | $ | 466 |
Restructuring and other charges |  |  | 1,541 |  |  | 2,111 |  |  | 502 |  |  | 23,014 |  |  | 27,168 |
Payments and other adjustments |  |  | (1,541 | ) |  | (1,449 | ) |  | (394 | ) |  | (8,949 | ) |  | (12,333 | )
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Balance as of June 30, 2018 |  | $ | — |  | $ | 837 |  | $ | 399 |  | $ | 14,065 |  | $ | 15,301 |
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Summary of the impairment, restructuring and other charges | The following table summarizes the impairment, restructuring and other charges for fiscal 2016, 2017 and 2018 (in thousands):
|  | 2016 |  | 2017 |  | 2018 |
Impairment of assets |  | $ | 6,821 |  | $ | 27,047 |  | $ | 7,795 |
Impairment of minority interest investment |  |  | 2,853 |  |  | — |  |  | — |
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Total impairment charges |  |  | 9,674 |  |  | 27,047 |  |  | 7,795 |
Debt restructuring |  |  | — |  |  | 489 |  |  | — |
Facility closure / consolidations |  |  | 693 |  |  | 2,506 |  |  | 502 |
Employee termination costs |  |  | 4,547 |  |  | 10,647 |  |  | 2,111 |
Charges related to government contract issues |  |  | 496 |  |  | — |  |  | — |
Legal fees, settlements and related costs |  |  | 2,934 |  |  | — |  |  | 23,014 |
Acquisition-related costs |  |  | 3,476 |  |  | 5,687 |  |  | 1,541 |
Other |  |  | 194 |  |  | 322 |  |  | — |
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Total impairment, restructuring and other charges |  | $ | 22,014 |  | $ | 46,698 |  | $ | 34,963 |
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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 + Details
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