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Restructuring Charges
 12 Months Ended
Dec. 31, 2022
Restructuring and Related Activities [Abstract]  
Restructuring Charges Restructuring Charges
2022 Restructuring Plan
On October 25, 2022, we adopted a restructuring plan (“2022 restructuring plan”) to align our cost structure with reduced demand levels, by streamlining and improving the efficiency and business effectiveness of our operations. This plan has included lowering headcount by approximately 13% of our workforce, which has resulted in recognizing restructuring charges of approximately $7.0 million for the year ended December 31, 2022, consisting of severance and employee-related costs with $6.0 million within the Probe Cards segment, $0.5 million within the Systems segment, and $0.5 million within Corporate. We expect total restructuring charges of $8.5 million to $9.5 million.

2021 Restructuring Plan
On September 25, 2021, we adopted restructuring plans (“2021 Restructuring Plans”) to improve our business effectiveness and streamline our operations by consolidating certain manufacturing facilities for both the Probe Cards segment and the Systems segment. This included plans to consolidate or relocate certain leased locations in the United States to other locations in the United States, Germany and Asia. As a result of these changes to certain work locations, we have incurred personnel related costs to sever, relocate, or retain select employees. Additionally, as part of these plans we have undertaken actions to adjust capacity for certain product offerings, which included contract termination costs to satisfy contract obligations. Restructuring charges for the year ended December 31, 2022 were $8.5 million, consisting of $0.3 million of severance and employee-related costs, $0.4 million in contract and lease termination costs, $7.6 million in inventory impairments and other inventory related costs, and $0.2 million of cost related to impairment of leasehold improvements, facility exits and fixed asset related costs.
Total restructuring charges for the plans are $12.6 million, with $9.9 million within the Probe Cards segment and $2.7 million within the Systems segment, and were comprised of $1.3 million of severance and employee-related costs, $1.8 million in contract and lease termination costs, $9.0 million in inventory impairments and other inventory related costs, and $0.5 million of cost related to impairment of leasehold improvements, facility exits and other costs. We do not expect to incur additional material costs related to the 2021 Restructuring Plans.

Total restructuring charges included in our Consolidated Statements of Income for both the 2022 and 2021 Restructuring Plans were as follows (in thousands):
Fiscal Year Ended
December 31, 2022December 25, 2021
Cost of revenues$11,775 $3,205 
Research and development1,498 869 
Selling, general and administrative2,166 50 
$15,439 $4,124 

Changes to the restructuring accrual during the years ended December 25, 2021 and December 31, 2022 were as follows (in thousands):
Employee
Severance
and Benefits		Inventory
Impairments &
Other Inventory
Related Costs		Property and
Equipment
Impairments &
Other Asset
Related Costs		Contract
Termination &
Other Costs		Total
December 26, 2020$— $— $— $— $— 
Restructuring charges1,175 1,376 270 2,800 5,621 
Adjustment to restructuring charges(147)— — (1,350)(1,497)
Non-cash settlement— (1,376)(270)— (1,646)
December 25, 20211,028 — — 1,450 2,478 
Restructuring charges7,269 7,629 186 502 15,586 
Cash payments(7,048)(1,112)(112)(1,719)(9,991)
Adjustment to restructuring charges— — — (147)(147)
Non-cash settlement— (6,517)(74)(86)(6,677)
December 31, 2022$1,249 $— $— $— $1,249