NOTE 10. RESTRUCTURING

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. This plan focused on a reduction of the Company’s pain sales force during the first quarter of 2018, a reduction of the staff at its headquarters office by mid-2018 and a move from its headquarters facility in Newark, California to Lake Forest, Illinois sometime in mid-2018.

The following table summarizes the total expenses recorded related to the 2017 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,
	2017		2016		2015
Employee related separation costs	$	13,247	$	-	$	-
Other exit costs		-		-		-
Total restructuring costs	$	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
Balance at December 31, 2016	$	-	$	-	$	-
Net accruals		13,247		-		13,247
Cash paid		(3,764)		-		(3,764)
Balance at December 31, 2017	$	9,483	$	-	$	9,483

As of December 31, 2017, the full $9.5 million accrued restructuring liability balance was classified as a current liability in the Consolidated Balance Sheet. The Company expects to incur total costs related to the December 2017 restructuring plan, including costs incurred in 2017, to be in the range of $27.0 million to $33.0 million.