On May 19, 2020, the Company committed to the strategic exit of its Control Devices particulate matter (“PM”) sensor product line. The decision to exit the PM sensor product line was made after consideration of the decline in the market outlook for diesel passenger vehicles, the current and expected profitability of the product line and the Company’s strategic focus on aligning resources with the greatest opportunities. In conjunction with the strategic exit of the PM sensor product line, the Company entered into an asset purchase agreement related to the sale of the PM sensor product line during the first quarter of 2021. Refer to Note 16 of the condensed consolidated financial statements for additional details regarding the sale.

As a result of the PM sensor restructuring actions, the Company recognized expense of $285 for the three months ended June 30, 2021 for non-cash fixed asset charges, including impairment and accelerated depreciation of PM sensor related fixed assets, employee severance and termination costs and other related costs. For the three months ended June 30, 2021 restructuring related costs of $250 and $35 were recognized in COGS and SG&A, respectively. The Company recognized expense of $1,654 for the six months ended June 30, 2021 for non-cash fixed asset charges, including impairment and accelerated depreciation of PM sensor related fixed assets, employee severance and termination costs and other related costs. For the six months ended June 30, 2021 restructuring related costs of $900, $673 and $81 were recognized in COGS, SG&A and D&D, respectively. The only remaining costs relate to potential commercial settlements and legal fees which we continue to negotiate. The estimated range of additional cost related to these settlements and fees is up to $4,200.

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

On January 10, 2019, the Company committed to a restructuring plan that resulted in the closure of the Canton, Massachusetts facility (“Canton Facility”) on March 31, 2020 and the consolidation of manufacturing operations at that site into other Company locations (“Canton Restructuring”). Company management informed employees at the Canton Facility of this restructuring decision on January 11, 2019. The costs for the Canton Restructuring included employee severance and termination costs, contract terminations costs, professional fees and other related costs such as moving and set-up costs for equipment and costs to restore the engineering function previously located at the Canton facility.

As a result of the Canton Restructuring actions, the Company recognized expense of $13 for the six months ended June 30, 2021 for employee termination costs and other restructuring related costs. For the six months ended June 30, 2021 other restructuring related costs of $13 were recognized in D&D in the condensed consolidated statements of operations. We do not expect to incur additional costs related to the Canton Restructuring. Refer to Note 8 and Note 16 to the condensed consolidated financial statements for additional details regarding the third-party lease and sale, respectively, of the Canton facility.

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

In the fourth quarter of 2018, the Company undertook restructuring actions for the Electronics segment affecting the European Aftermarket business and China operations. In the second quarter of 2020, the Company finalized plans to move its European Aftermarket sales activities in Dundee, Scotland to a new location which resulted in incurring contract termination costs as well as employee severance and termination costs. In addition, the Company announced a restructuring program to transfer the European production of its’ controls product line to China. As a result of these actions, the Company recognized expense of $21 for the three months ended June 30, 2021 for employee severance and termination costs and other related costs. Electronics segment restructuring (benefit) costs recognized in COGS, SG&A and D&D in the condensed consolidated statement of operations for the three months ended June 30, 2021 were $5, $19 and $(3), respectively. The Company recognized expense of $220 for the six months ended June 30, 2021 for employee severance and termination costs and other related costs. Electronics segment restructuring (benefit) costs recognized in COGS, SG&A and D&D in the condensed consolidated statement of operations for the six months ended June 30, 2021 were $3, $174 and $43, respectively. The Company does not expect to incur additional costs related to these Electronics segment restructuring actions.

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

In addition to the specific restructuring activities, the Company regularly evaluates the performance of its businesses and cost structures, including personnel, and makes necessary changes thereto in order to optimize its’ results. The Company also evaluates the required skill sets of its personnel and periodically makes strategic changes. As a consequence of these actions, the Company incurs severance related costs which are referred to as business realignment charges.

(A)	Severance costs for the six months ended June 30, 2021 related to SG&A were $192.

(B)	Severance costs for the three months ended June 30, 2021 related to D&D were $1. Severance (benefit) costs for the six months ended June 30, 2021 related to SG&A and D&D were $(22) and $35, respectively.

(C)	Severance costs for the six months ended June 30, 2022 related to SG&A were $34. Severance costs for the three and six months ended June 30, 2021 related to COGS and SG&A were $7 and $52, respectively.

(D)	Severance costs for the six 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				Six months ended
		June 30,				June 30,
	2022		2021		2022		2021
Cost of goods sold	$	-	$	7	$	-	$	7
Selling, general and administrative		-		52		34		264
Design and development		-		1		-		35
Total business realignment charges	$	-	$	60	$	34	$	306