Table:
| Fiscal 2019 Restructuring Plan | Workplace reduction | Facility costs | Total |
| --- | --- | --- | --- |
| Balance payable as at June 30, 2018 | $— | $— | $— |
| Accruals and adjustments | 12,460 | 15,858 | 28,318 |
| Cash payments | (10,420) | (4,739) | (15,159) |
| Non-cash adjustments | — | (3,393) | (3,393) |
| Foreign exchange | (221) | (2,438) | (2,659) |
| Balance payable as at June 30, 2019 | $1,819 | $5,288 | $7,107 |
Paragraphs:
Fiscal 2019 Restructuring Plan
During Fiscal 2019, we began to implement restructuring activities to streamline our operations (Fiscal 2019 Restructuring Plan), including in connection with our recent acquisitions of Catalyst and Liaison, to take further steps to improve our operational efficiency. The Fiscal 2019 Restructuring Plan charges relate to workforce reductions and facility consolidations. These charges require management to make certain judgments and estimates regarding the amount and timing of restructuring charges or recoveries. Our estimated liability could change subsequent to its recognition, requiring adjustments to the expense and the liability recorded. On a quarterly basis, we conduct an evaluation of the related liabilities and expenses and revise our assumptions and estimates as appropriate.
As of June 30, 2019, we expect total costs to be incurred in conjunction with the Fiscal 2019 Restructuring Plan to be approximately $30.0 million, of which $28.3 million has already been recorded within "Special charges (recoveries)" to date. We do not expect to incur any further significant charges relating to this plan.
A reconciliation of the beginning and ending liability for the year ended June 30, 2019 is shown below.
Question:
For Accruals and adjustments, What is difference between Workplace reduction & Facility costs?
Answer: 12460-15858 = -3398