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 that are referred to as business realignment charges.

Business realignment charges incurred by reportable segment were as follows:


	Three months ended June 30,				Six months ended June 30,
	2024		2023		2024		2023
Control Devices (A)	$	—	$	379	$	—	$	379
Electronics (B)	1,890		1,347		1,890		1,656

Unallocated Corporate (C)	59		184		59		1,137
Total business realignment charges	$	1,949	$	1,910	$	1,949	$	3,172


(A)			Severance costs for the three and six months ended June 30, 2023 related to COGS and SG&A were $369 and $10, respectively.


(B)			Severance costs for the three and six months ended June 30, 2024 related to D&D and SG&A were $1,432 and $458, respectively. Severance costs for the three months ended June 30, 2023 related to COGS and SG&A were $82 and $1,265, respectively. Severance costs for the six months ended June 30, 2023 related to COGS and SG&A were $257 and $1,399, respectively.


(C)			Severance costs related costs for the three and six months ended June 30, 2024 related to SG&A were $59. Severance costs related costs for the three and six months ended June 30, 2023 related to SG&A were $169 and $1,122, respectively. Severance costs related costs for the three and six months ended June 30, 2023 related to D&D were $15.

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


	Three months ended June 30,				Six months ended June 30,
	2024		2023		2024		2023
Cost of goods sold	$	—	$	451	$	—	$	626
Selling, general and administrative	517		1,444		517		2,531
Design and development	1,432		15		1,432		15
Total business realignment charges	$	1,949	$	1,910	$	1,949	$	3,172