Restructuring and Business Realignment (Tables)

12 Months Ended

Dec. 31, 2021

Schedule of Restructuring and Related Costs


Year ended December 31,	2021		2020		2019
Control Devices ^(A)	$	192	$	1,752	$	682
Electronics ^(B)		3		1,690		99
Stoneridge Brazil ^(C)		59		234		-
Unallocated Corporate ^(D)		1,138		361		1,048
Total business realignment charges	$	1,392	$	4,037	$	1,829

(A)	Severance costs for the year ended December 31, 2021 related to SG&A were $192. Severance costs for the year ended December 31, 2020 related to COGS, D&D and SG&A were $724, $283 and $745, respectively. Severance costs for the year ended December 31, 2019 related to SG&A were $682.

(B)

Severance costs (benefit) for the year ended December 31, 2021 related to COGS, SG&A and D&D were $1, $(7) and $9, respectively. Severance costs for the year ended December 31, 2020 related to COGS, D&D and SG&A were $383, $402 and $905, respectively. Severance costs for the year ended December 31, 2019 related to SG&A were $99.

(C)	Severance costs for the year ended December 31, 2021 related to COGS and SG&A were $7 and $52, respectively. Severance costs for the year ended December 31, 2020 related to COGS and SG&A were $124 and $110, respectively.

(D)	Severance costs for the years ended December 31, 2021, 2020 and 2019 related to SG&A were $1,138, $361 and $1,048, respectively.

Schedule of Business Realignment Charges Classified by Statement of Operations


Year ended December 31,		2021		2020		2019
Cost of goods sold	$	8	$	1,231	$	-
Selling, general and administrative		1,375		2,121		1,829
Design and development		9		685		-
Total business realignment charges	$	1,392	$	4,037	$	1,829

Electronics [Member]

Schedule of Restructuring and Related Costs

The expenses for the restructuring activities that relate to the Electronics reportable segment include the following:


	Accrual as of		2021 Charge to			Utilization			Accrual as of
	January 1, 2021		Expense		Cash		Non-Cash		December 31, 2021
Employee termination benefits	$	227	$	50	$	(277)	$	-	$	-
Other related costs		-		240		(240)		-		-
Total	$	227	$	290	$	(517)	$	-	$	-


	Accrual as of		2020 Charge to			Utilization			Accrual as of
	January 1, 2020		Expense		Cash		Non-Cash		December 31, 2020
Employee termination benefits	$	52	$	1,034	$	(859)	$	-	$	227
Contract termination costs		-		452		(452)		-		-
Other related costs		-		914		(914)		-		-
Total	$	52	$	2,400	$	(2,225)	$	-	$	227


	Accrual as of		2019 Charge to			Utilization			Accrual as of
	January 1, 2019		Expense		Cash		Non-Cash		December 31, 2019
Employee termination benefits	$	520	$	(18)	$	(453)	$	3	$	52
Accelerated depreciation		-		289		-		(289)		-
Contract termination costs		17		9		(26)		-		-
Other related costs		119		323		(442)		-		-
Total	$	656	$	603	$	(921)	$	(286)	$	52

Control Devices [Member] | Particulate Matter Product Line Strategic Exit [Member]

Schedule of Restructuring and Related Costs

The expenses for the exit of the PM sensor line that relate to the Control Devices reportable segment include the following:


	Accrual as of		2021 Charge			Utilization			Accrual as of
	January 1, 2021		to Expense		Cash		Non-Cash		December 31, 2021
Fixed asset impairment and accelerated depreciation	$	-	$	188	$	-	$	(188)	$	-
Employee termination benefits		-		139		(104)		-		35
Other related costs		-		2,033		(2,033)		-		-
Total	$	-	$	2,360	$	(2,137)	$	(188)	$	35

Accrual as of

2020 Charge

Utilization

Accrual as of

January 1, 2020

to Expense

Cash

Non-Cash

December 31, 2020

Fixed asset impairment and
accelerated depreciation

3,326

(3,326)

Other related costs

102

(102)

Total

3,428

(102)

(3,326)

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

Schedule of Restructuring and Related Costs

The expenses for the Canton Restructuring that relate to the Control Devices reportable segment include the following:


	Accrual as of		2021 Charge			Utilization			Accrual as of
	January 1, 2021		to Expense		Cash		Non-Cash		December 31, 2021
Employee termination benefits	$	165	$	-	$	(72)	$	-	$	93
Other related costs		-		13		(13)		-		-
Total	$	165	$	13	$	(85)	$	-	$	93


	Accrual as of		2020 Charge			Utilization			Accrual as of
	January 1, 2020		to Expense		Cash		Non-Cash		December 31, 2020
Employee termination benefits	$	2,636	$	1,119	$	(3,590)	$	-	$	165
Other related costs		-		1,859		(1,859)		-		-
Total	$	2,636	$	2,978	$	(5,449)	$	-	$	165


	Accrual as of		2019 Charge			Utilization			Accrual as of
	January 1, 2019		to Expense		Cash		Non-Cash		December 31, 2019
Employee termination benefits	$	-	$	8,088	$	(5,452)	$	-	$	2,636
Other related costs		-		4,442		(4,442)		-		-
Total	$	-	$	12,530	$	(9,894)	$	-	$	2,636