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Restructuring and Related Charges | 12 Months Ended
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Jun. 29, 2019
Restructuring and Related Activities [Abstract] |
Restructuring and Related Charges | Note 12. Restructuring and Related Charges The Company has initiated various restructuring events primarily intended to reduce its costs, consolidate operations, streamline product manufacturing and address market conditions. The Company’s restructuring charges primarily include severance and benefit costs to eliminate a specific number of positions, facilities and equipment costs to vacate facilities and consolidate operations and lease termination costs. The timing of associated cash payments is dependent upon the type of restructuring charge and can extend over multiple periods. As of June 29, 2019 and June 30, 2018, the Company’s total restructuring accrual was $8.8 million and $7.5 million, respectively. During fiscal years 2019, 2018 and 2017 the Company recorded restructuring and related charges of $15.4 million, $8.3 million and $21.6 million, respectively. Summary of Restructuring Plans The adjustments to the accrued restructuring expenses related to all of the Company’s restructuring plans described below for the fiscal year ended June 29, 2019 were as follows (in millions):
| Balance as of June 30, 2018 |  | Fiscal Year 2019 Charges (Releases) |  | Cash Settlements |  | Non-cash Settlements and Other Adjustments |  | Balance as of June 29, 2019
Fiscal 2019 Plan |  |  |  |  |  |  |  |  |
NSE, including AW (1) (2) | $ | — |  |  | $ | 16.1 |  |  | $ | (7.1 | ) |  | $ | (0.3 | ) |  | $ | 8.7 |
Fiscal 2018 Plan |  |  |  |  |  |  |  |  |
Trilithic (1) (2) | 2.9 |  |  | — |  |  | (2.9 | ) |  | — |  |  | — |
Fiscal 2017 Plan |  |  |  |  |  |  |  |  |
Focused NSE (1) (2) | 1.9 |  |  | 0.1 |  |  | (2.1 | ) |  | 0.1 |  |  | — |
Plans Prior to Fiscal 2017 |  |  |  |  |  |  |  |  |
NE Lease Restructuring Plan (2) | 1.2 |  |  | (0.5 | ) |  | (0.7 | ) |  | — |  |  | — |
Other Plans (1) (2) | 1.5 |  |  | (0.3 | ) |  | (1.1 | ) |  | — |  |  | 0.1 |
Total | $ | 7.5 |  |  | $ | 15.4 |  |  | $ | (13.9 | ) |  | $ | (0.2 | ) |  | $ | 8.8 |
(1) | Plan includes workforce reduction cost.
(2) | Plan includes lease exit cost.
The long-term portion of the Company’s total restructuring liability for the June 29, 2019 and June 30, 2018 periods is $0.2 million and $0.1 million, respectively. The remaining portion has been included as a component of Other current liabilities on the Consolidated Balance Sheets. Fiscal 2019 Plans NSE, including AW Restructuring Plan During the first quarter of fiscal 2019, Management approved restructuring and workforce reduction plans within its NSE business segment, including actions related to the recently acquired AW business. These actions further drive the Company’s strategy for organizational alignment and consolidation as part of its continued commitment to a more cost effective and agile organization and to improve overall profitability in the Company’s NSE business. Included in these restructuring plans are specific actions to consolidate and integrate the newly acquired AW business within the NSE business segment. During the third quarter of fiscal 2019, the Company has updated the plan to include additional headcount primarily to transfer a portion of the manufacturing operations related to the recently acquired AW business to a contract manufacturer. As a result, a total restructuring charge of $16.1 million was recorded in the year ended June 29, 2019 for severance and employee benefits for approximately 240 employees primarily in manufacturing, R&D and SG&A functions located in North America, Latin America, Europe and Asia. Payments related to the severance and benefits accrual are expected to be paid by the end of the fourth quarter of fiscal 2020. Fiscal 2018 Plans Trilithic Restructuring Plan Q2FY18 During the second quarter of fiscal 2018, Management approved a plan within the NE business segment to consolidate and integrate Trilithic. As a result, approximately 40 employees primarily in manufacturing and SG&A functions located in the United States. Payments related to the lease exit costs and severance and benefits accrual were paid by the end of the first quarter of fiscal 2019. Fiscal 2017 Plans Focused NSE Restructuring Plan During fiscal 2017, Management approved a plan within the NE and SE business segments as part of VIAVI’s continued strategy to improve profitability in the Company’s NSE business by narrowing the scope of the Service Enablement business and reducing costs by streamlining NSE operations. During the second and fourth quarters of fiscal 2018, the headcount impacted by this plan increased by approximately 60 employees. In total, approximately 360 employees in manufacturing, R&D and SG&A functions located in North America, Latin America, Europe and Asia were impacted. Payments related to the severance and benefits accrual were paid by the end of the first quarter of fiscal 2019. During the third quarter of fiscal 2017, Management approved a plan in the NE and SE segment to exit the space in Colorado Springs, Colorado. As of September 30, 2017, the Company exited the workspace in Colorado Springs under the plan. Payments related to the Colorado lease costs were paid by the end of the third quarter of fiscal 2018. Plans Prior to Fiscal 2017 NE Lease Restructuring Plan During the second quarter of fiscal 2014, Management approved a NE plan to exit the remaining space in Germantown, Maryland. As of June 28, 2014, the Company exited the space in Germantown under the plan. Payments related to the lease costs are expected to be paid by the end of the second quarter of fiscal 2021. As of June 29, 2019, the restructuring accrual for other plans that commenced prior to fiscal year 2017 was $0.1 million, which consists of immaterial accruals from various restructuring plans.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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