Business Realignment and Restructuring (Tables)

9 Months Ended

Sep. 30, 2019

Schedule of Restructuring and Related Costs

Business realignment charges by reportable segment were as follows:


		Three months ended				Nine months ended
		September 30,				September 30,
	2019		2018		2019		2018
Control Devices ^(A)	$	(37)	$	32	$	512	$	160
Electronics ^(B)		-		(80)		-		215
PST ^(C)		-		35		-		354
Unallocated Corporate ^(D)		392		-		1,005		-
Total business realignment charges	$	355	$	(13)	$	1,517	$	729

(A)

Severance benefit for the three months ended September 30, 2019 related to COGS and D&D were $(27) and $(10), respectively. Severance costs for the nine months ended September 30, 2019 related to SG&A were $512. Severance costs for the nine months ended September 30, 2018 related to D&D were $128. Severance costs for the three and nine months ended September 30, 2018 related to SG&A were $32.

(B)	Severance costs (benefit) for the three and nine months ended September 30, 2018 related to SG&A were $(80) and $215, respectively.

(C)	Severance costs for the three and nine months ended September 30, 2018 related to SG&A were $19 and $312, respectively. Severance costs for the three and nine months ended September 30, 2018 related to COGS were $16 and $42, respectively.

(D)	Severance costs for the three and nine months ended September 30, 2019 related to SG&A were $392 and $1,005.

Schedule of Business Realignment Charges Classified by Statement of Operations

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


	Three months ended					Nine months ended
	September 30,					September 30,
	2019		2018			2019		2018
Cost of goods sold	$	(27)	$	16	$	-	$	42
Selling, general and administrative		392		(29)		1,517		559
Design and development		(10)		-		-		128
Total business realignment charges	$	355	$	(13)	$	1,517	$	729

Electronics [Member]

Schedule of Restructuring and Related Costs


	Accrual as of		2019 Charge to			Utilization			Accrual as of
	January 1, 2019		Expense (Income)		Cash		Non-Cash		September 30, 2019
Employee termination benefits	$	520	$	(30)	$	(442)	$	3	$	51
Accelerated depreciation		-		289		-		(289)		-
Contract termination costs		17		24		(41)		-		-
Other related costs		119		186		(305)		-		-
Total	$	656	$	469	$	(788)	$	(286)	$	51

Control Devices [Member] | Canton Facility Restructuring Plan [Member]

Schedule of Restructuring and Related Costs

Accrual as of

2019 Charge

Utilization

Accrual as of

January 1, 2019

to Expense

Cash

Non-Cash

September 30, 2019

Employee termination benefits

6,967

(1,371)

5,596

Other related costs

2,308

(2,226)

Total

9,275

(3,597)

5,596