The Company has undertaken structural reorganization actions to reduce its workforce as a result of cost-saving measures and internal resource alignment including from the realization of synergies of the Sierra Wireless Acquisition. The Company also implemented a separate reduction in workforce plan that commenced during the second quarter of fiscal year 2024 and this reduction in workforce plan is expected to be largely complete by the third quarter of fiscal year 2024. These reorganization actions resulted in total restructuring charges of $9.8 million and $11.8 million in the three and six months ended July 30, 2023, respectively. The Company did not have any restructuring charges during the three and six months ended July 31, 2022. Restructuring related liabilities are included in "Accrued liabilities" in the Balance Sheets.


(in thousands)	One-time employee termination benefits		Other restructuring		Total
Balance at January 29, 2023	$	4,027	$	12	$	4,039
Charges (1)	10,065		1,756		11,821
Cash payments	(5,744)		(1,287)		(7,031)
Balance at July 30, 2023	$	8,348	$	481	$	8,829

(1) Restructuring charges include $5.8 million during the six months ended July 30, 2023 related to the reduction in workforce plan that commenced during the second quarter of fiscal year 2024.


	Three Months Ended				Six Months Ended
(in thousands)	July 30, 2023		July 31, 2022		July 30, 2023		July 31, 2022
Cost of sales	$	362	$	—	$	859	$	—
Selling, general and administrative	5,445		—		5,782		—
Product development and engineering	3,954		—		5,180		—
Total restructuring charges (1)	$	9,761	$	—	$	11,821	$	—

(1) Restructuring charges include $5.8 million during each of the three and six months ended July 30, 2023 related to the reduction in workforce plan that commenced during the second quarter of fiscal year 2024.