5. Impairment, restructuring and other charges

Impairment

During the nine months ended March 31, 2018, we abandoned (i) a product line in our Security division that became redundant as a result of the ETD acquisition, (ii) two non-core product lines in our Healthcare division, and (iii) certain trademarks in our Optoelectronics and Manufacturing division that are no longer used. As a result, $7.1 million of assets, including intangible and fixed assets, were written off as we determined that these assets have no value and were permanently impaired. $4.0 million of this was incurred during the three months ended March 31, 2018 and related to the abandonment of a product line in our Healthcare division that we no longer sell.

Restructuring and Other Charges

We endeavor to align our global capacity and infrastructure with demand by our customers as well as fully integrate acquisitions, thereby improving operational efficiency.

Beginning in fiscal 2017 we incurred professional fees to complete the acquisition of ETD. Such costs totaled $2.1 million through the third quarter of fiscal 2018. This included $0.2 million and $1.1 million during the three and nine months ended March 31, 2018, respectively. During the three and nine months ended March 31, 2018, we accrued $3.8 million and $8.1 million, respectively, for legal and estimated settlement costs. For the three and nine months ended March 31, 2018, we incurred charges of $0.4 million and $1.2 million, respectively, for facility consolidation and employee terminations.

The following table summarizes impairment, restructuring and other charges for the periods set forth below (in thousands):

	Three Months Ended March 31, 2017
	Security Division		Healthcare Division		Optoelectronics and Manufacturing Division		Corporate			Total
Acquisition-related costs	$	—	$	—	$	—	$	140		$	140
Employee termination costs	345		182		52		—			579
Facility closures/consolidation	650		634		194		—			1,478
Other charges (reversals)	—		297		19		(5		)	311

Total expensed	$	995	$	1,113	$	265	$	135		$	2,508

	Three Months Ended March 31, 2018
	Security Division		Healthcare Division			Optoelectronics and Manufacturing Division		Corporate		Total
Impairment charges	$	91	$	3,946		$	—	$	—	$	4,037
Acquisition-related costs	—		—			—		77		77
Employee termination costs	18		3			269		—		290
Facility closures/consolidation	117		(8		)	—		—		109
Legal and accrued settlement costs	—		5,766			—		3,783		9,549

Total expensed	$	226	$	9,707		$	269	$	3,860	$	14,062

	Nine Months Ended March 31, 2017
	Security Division		Healthcare Division		Optoelectronics and Manufacturing Division			Corporate		Total
Impairment charges	$	5,332	$	86	$	—		$		$	5,418
Acquisition-related costs	810		—		—			3,353		4,163
Employee termination costs	8,152		1,262		383			—		9,797
Facility closures/consolidation	829		703		218			—		1,750
Other charges (reversals)	7		297		(48		)	501		757

Total expensed	$	15,130	$	2,348	$	553		$	3,854	$	21,885

	Nine Months Ended March 31, 2018
	Security Division		Healthcare Division		Optoelectronics and Manufacturing Division		Corporate		Total
Impairment charges	$	1,581	$	4,525	$	1,075	$	—	$	7,181
Acquisition-related costs	—		—		—		1,258		1,258
Employee termination costs	348		3		415		—		766
Facility closures/consolidation	198		235		—		—		433
Legal and accrued settlement costs	—		9,966		—		3,885		13,851

Total expensed	$	2,127	$	14,729	$	1,490	$	5,143	$	23,489

The changes in the accrual for restructuring and other charges for the nine-month period ended March 31, 2018 were as follows (in thousands):

	Acquisition- related Costs			Employee Termination Costs			Facility Closure/ Consolidation Cost			Legal Charges			Total
Balance as of June 30, 2017	$	—		$	175		$	291		$	—		$	466
Restructuring and other charges	1,258			767			433			13,851			16,309
Payments and other adjustments	(1,258		)	(840		)	(315		)	(5,737		)	(8,150		)

Balance as of March 31, 2018	$	—		$	102		$	409		$	8,114		$	8,625