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Business Realignment and Restructuring (Tables)

3 Months Ended

Mar. 31, 2022

Business realignment charges by reportable segment were as follows:


Three months ended March 31,	2022		2021
Control Devices ^(A)	$	-	$	192
Electronics ^(B)		-		12
Stoneridge Brazil ^(C)		34		-
Unallocated Corporate ^(D)		-		42
Total business realignment charges	$	34	$	246

(A)	Severance costs for the three months ended March 31, 2021 related to SG&A were $192.

(B)	Severance (benefit) costs for the three months ended March 31, 2021 related to SG&A and D&D were $(22) and $34, respectively.

(C)	Severance costs for the three months ended March 31, 2022 related to SG&A were $34.

(D)	Severance costs for the three months ended 2021 related to SG&A were $42.

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


Three months ended March 31,	2022		2021
Selling, general and administrative		34		212
Design and development		-		34
Total business realignment charges	$	34	$	246

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


	Accrual as of		2022 Charge			Utilization			Accrual as of
	January 1, 2022		to Expense		Cash		Non-Cash		March 31, 2022
Employee termination benefits	$	93	$	-	$	(93)	$	-	$	-
Other related costs		-		-		-		-		-
Total	$	93	$	-	$	(93)	$	-	$	-


	Accrual as of		2021 Charge			Utilization			Accrual as of
	January 1, 2021		to Expense		Cash		Non-Cash		March 31, 2021
Employee termination benefits	$	165	$	-	$	(25)	$	-	$	140
Other related costs		-		13		(13)		-		-
Total	$	165	$	13	$	(38)	$	-	$	140

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		March 31, 2021
Employee termination benefits	$	227	$	53	$	(48)	$	-	$	232
Other related costs		-		146		(146)		-		-
Total	$	227	$	199	$	(194)	$	-	$	232

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


	Accrual as of		2022 Charge			Utilization			Accrual as of
	January 1, 2022		to Expense		Cash		Non-Cash		March 31, 2022
Fixed asset impairment and accelerated depreciation	$	-	$	-	$	-	$	-	$	-
Employee termination benefits		35		-		(35)		-		-
Other related costs		-		-		-		-		-
Total	$	35	$	-	$	(35)	$	-	$	-


	Accrual as of		2021 Charge			Utilization			Accrual as of
	January 1, 2021		to Expense		Cash		Non-Cash		March 31, 2021
Fixed asset impairment and accelerated depreciation	$	-	$	185	$	-	$	(185)	$	-
Employee termination benefits		-		76		(76)		-		-
Other related costs		-		1,108		(1,108)		-		-
Total	$	-	$	1,369	$	(1,184)	$	(185)	$	-