RESTRUCTURING CHARGES

Restructuring and One-Time Termination Costs

In June 2017, the Company announced a limited reduction-in-force in order to streamline operations and achieve operating efficiencies, the activities related to that reduction-in-force were completed during the third quarter of 2017. In December 2017, the Company initiated a company-wide restructuring plan following the entry into the Commercialization Agreement with Collegium. Pursuant to this plan, in February 2018, the Company eliminated the pain sales force, consisting of approximately 230 sales representative and 25 manager positions. In addition, the Company reduced the staff at the headquarters office during the second quarter of 2018. In the third quarter of 2018, the corporate headquarters was relocated from Newark, California to Lake Forest, Illinois.

The following table summarizes the total expenses recorded related to the 2018 restructuring and one-time termination cost activities by type of activity and the locations recognized within the consolidated statements of operations as restructuring costs (in thousands):



	December 31,
	2018		2017		2016
Employee compensation costs	$	16,852	$	13,247	$	—
Fixed Asset disposals and accelerated depreciation of leasehold improvements	3,511		—		—
Other exit costs	238		—		—
Total restructuring costs	$	20,601	$	13,247	$	—

Selected information relating to accrued restructuring, severance costs and one-time termination costs is as follows (in thousands):



	Employee separation costs			Other exit costs			Total
Net accruals	13,247			—			13,247
Non-cash additions/(reductions)	—			—			—
Cash paid	(3,764		)	—			(3,764		)
Balance at Balance at December 31, 2017	$	9,483		$	—		$	9,483
Net accruals	16,852			3,749			20,601
Non-cash additions/(reductions)	(2,146		)	(3,511		)	(5,657		)
Cash paid	(22,611		)	(238		)	(22,849		)
Balance at Balance at December 31, 2018	$	1,578		$	—		$	1,578

As of December 31, 2018, the full $1.6 million accrued restructuring liability balance was classified as a current liability in the Consolidated Balance Sheet. Non-cash charges related to stock based compensation and accelerated amortization of leasehold improvements at the Newark, CA headquarters. The Company expects costs related to the December 2017 restructuring plan, incurred in 2019, to be insignificant.