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Restructuring | 12 Months Ended
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Dec. 31, 2022
Restructuring and Related Activities [Abstract] |
Restructuring | Note 23 – Restructuring During the fourth quarter of 2022, the Company initiated a multi-year integration program designed to optimize the assets, business processes, and information technology systems of the Company in relation to the Business Combination with ADVA. The integration program is expected to maximize cost synergies by realizing operation scale, combining sales channels, streamlining corporate and general and administrative functions and combining sourcing and production costs. During the second half of 2019, the Company initiated a restructuring plan to realign its expense structure with the reduction in revenue experienced in recent years and overall Company objectives. As part of this restructuring plan, the Company announced plans to reduce its overall operating expenses, both in the U.S. and internationally. This plan was completed and all amounts paid in 2021. In February 2019, the Company announced the restructuring of a certain portion of its workforce predominantly in Germany, which included the closure of the Company’s office location in Munich, Germany accompanied by relocation or severance benefits for the affected employees. Voluntary early retirement was offered to certain other employees and was announced in March 2019 and again in August 2020. This plan was completed in 2021 and all amounts paid in 2022. A reconciliation of the beginning and ending restructuring liability, which is included in accrued wages and benefits in the Consolidated Balance Sheets as of December 31, 2022 and 2021, is as follows:
(In thousands) |  | 2022 |  |  | 2021 |
Balance at beginning of period |  | $ | 1,514 |  |  | $ | 4,186 |
Plus: Amounts charged to cost and expense |  |  | 1,629 |  |  |  | 411 |
Less: Amounts paid |  |  | (2,984 | ) |  |  | (3,083 | )
Balance at end of period |  | $ | 159 |  |  | $ | 1,514 |
Restructuring expenses included in the Consolidated Statements of (Loss) Income are for the years ended December 31, 2022, 2021 and 2020:
(In thousands) |  | 2022 |  |  | 2021 |  |  | 2020 |
Network solutions - cost of revenue |  | $ | 8 |  |  | $ | 13 |  |  | $ | 220 |
Services & support - cost of revenue |  |  | — |  |  |  | 3 |  |  |  | 235 |
Cost of revenue |  | $ | 8 |  |  | $ | 16 |  |  | $ | 455 |
Selling, general and administrative expenses |  |  | 117 |  |  |  | 221 |  |  |  | 1,832 |
Research and development expenses |  |  | 1,504 |  |  |  | 174 |  |  |  | 3,942 |
Total restructuring expenses |  | $ | 1,629 |  |  | $ | 411 |  |  | $ | 6,229 |
The following table represents the components of restructuring expense by geographic area for the years ended December 31, 2022, 2021 and 2020:
(In thousands) |  | 2022 |  |  | 2021 |  |  | 2020 |
United States |  | $ | 2 |  |  | $ | 289 |  |  | $ | 2,234 |
International |  |  | 1,627 |  |  |  | 122 |  |  |  | 3,995 |
Total restructuring expenses |  | $ | 1,629 |  |  | $ | 411 |  |  | $ | 6,229 |

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//420/tableOfContent Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(e)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + Details
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