5. Impairment, restructuring and other charges

Impairment

During the three and six months ended December 31, 2018, there were no impairment charges. During the three and six months ended December 31, 2017, we (i) abandoned a product line in our Security division that became redundant as a result of the ETD acquisition, (ii) abandoned a non-core product line in our Healthcare division, and (iii) abandoned certain trademarks in our Optoelectronics and Manufacturing division that were no longer used. As a result, $3.1 million of assets, including intangible and fixed assets, were written off as we determined that these assets have no value and were permanently impaired.

Restructuring and Other Charges

We endeavor to align our global capacity and infrastructure with demand by our customers and also to fully integrate acquisitions, and thereby improve operational efficiency. We intiated a restructuring during fiscal 2019 in our Healthcare division in order to realign the organization and enable further investment in priority areas, and we have incurred associated charges of approximately $3.3 million and $3.5 million for the three and six months ended December 31, 2018, respectively.

During the three and six months ended December 31, 2018, we recovered certain legal costs related to class action litigation and government investigations through insurance reimbursement. This resulted in a net credit to restructuring and other charges in our Corporate segment of $4.6 million and $1.0 million for the three and six months ended December 31, 2018, respectively.

During the three and six months ended December 31, 2017, we incurred professional fees of $0.2 million and $0.9 million, respectively, to complete the ETD acquisition. During the three months ended December 31, 2017, we accrued $4.3 million of litigation and estimated settlement costs, $4.2 million of which was recorded in our Healthcare division.

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


	Three Months Ended December 31, 2017
					Optoelectronics and
			Healthcare		Manufacturing
	Security Division		Division		Division		Corporate		Total
Impairment charges	$	1,490	$	579	$	1,075	$	—	$	3,144
Acquisition-related costs		—		—		—		361		361
Employee termination costs		90		—		146		—		236
Facility closures/consolidation		11		243		—		—		254
Legal and accrued settlement costs, net		—		4,200		—		102		4,302
Total expensed	$	1,591	$	5,022	$	1,221	$	463	$	8,297


	Three Months Ended December 31, 2018
					Optoelectronics and
			Healthcare		Manufacturing
	Security Division		Division		Division		Corporate		Total
Acquisition-related costs	$	—	$	—	$	20	$	—	$	20
Employee termination costs		(46)		1,227		26		—		1,207
Facility closures/consolidation		—		2,108		—		—		2,108
Legal and accrued settlement costs, net		—		—		—		(4,600)		(4,600)
Total expensed	$	(46)	$	3,335	$	46	$	(4,600)	$	(1,265)


	Six Months Ended December 31, 2017
					Optoelectronics and
			Healthcare		Manufacturing
	Security Division		Division		Division		Corporate		Total
Impairment charges	$	1,490	$	579	$	1,075	$	—	$	3,144
Acquisition-related costs		—		—		—		1,181		1,181
Employee termination costs		330		—		146		—		476
Facility closures/consolidation		81		243		—		—		324
Legal and accrued settlement costs, net		—		4,200		—		102		4,302
Total expensed	$	1,901	$	5,022	$	1,221	$	1,283	$	9,427


	Six Months Ended December 31, 2018
					Optoelectronics and
			Healthcare		Manufacturing
	Security Division		Division		Division		Corporate		Total
Acquisition-related costs	$	—	$	—	$	287	$	—	$	287
Employee termination costs		—		1,418		133		—		1,551
Facility closures/consolidation		—		2,108		—		—		2,108
Legal and accrued settlement costs, net		—		—		—		(1,015)		(1,015)
Total expensed	$	—	$	3,526	$	420	$	(1,015)	$	2,931

The changes in the accrued liability for restructuring and other charges for the six month period ended December 31, 2018 were as follows (in thousands):


					Facility
			Employee		Closure/
	Acquisition-		Termination		Consolidation		Legal
	related Costs		Costs		Cost		Charges		Total
Balance as of June 30, 2018	$	—	$	837	$	399	$	14,065	$	15,301
Restructuring and other charges,net		287		1,551		2,108		(1,015)		2,931
Payments and other adjustments		(287)		(1,589)		(2,078)		(861)		(4,815)
Balance as of December 31, 2018	$	—	$	799	$	429	$	12,189	$	13,417