Business Realignment and Restructuring (Tables)

6 Months Ended

Jun. 30, 2019

Business realignment charges by reportable segment were as follows:


		Three months ended				Six months ended
		June 30,				June 30,
	2019		2018		2019		2018
Control Devices ^(A)	$	27	$	128	$	549	$	128
Electronics ^(B)		-		295		-		295
PST ^(C)		-		97		-		319
Unallocated Corporate ^(D)		-		-		613		-
Total business realignment charges	$	27	$	520	$	1,162	$	742

(A)	Severance costs for the three months ended June 30, 2019 related to COGS were $27. Severance costs for the six months ended June 30, 2019 related to SG&A, D&D and COGS were $512, $10 and $27, respectively. Severance costs for the three and six months ended June 30, 2018 related to D&D were $128.

(B)	Severance costs for the three and six months ended June 30, 2018 related to SG&A were $295.

(C)	Severance costs for the three and six months ended June 30, 2018 related to SG&A were $71 and $293, respectively. Severance costs for the three and six months ended June 30, 2018 related to COGS were $26.

(D)	Severance costs for the six months ended June 30, 2019 related to SG&A were $613.

Business realignment charges classified by statement of operations line item were as follows:


	Three months ended					Six months ended
	June 30,					June 30,
	2019		2018			2019		2018
Cost of goods sold	$	27	$	26	$	27	$	26
Selling, general and administrative		-		366		1,125		588
Design and development		-		128		10		128
Total business realignment charges	$	27	$	520	$	1,162	$	742


	Accrual as of		2019 Charge			Utilization			Accrual as of
	January 1, 2019		to Expense		Cash		Non-Cash		June 30, 2019
Employee termination benefits	$	520	$	(30)	$	(441)	$	3	$	52
Accelerated depreciation		-		195		-		(195)		-
Contract termination costs		17		27		(44)		-		-
Other related costs		119		120		(239)		-		-
Total	$	656	$	312	$	(724)	$	(192)	$	52

Accrual as of

2019 Charge

Utilization

Accrual as of

January 1, 2019

to Expense

Cash

Non-Cash

June 30, 2019

Employee termination benefits

4,603

(459)

4,144

Other related costs

1,065

(1,065)

Total

5,668

(1,524)

4,144