Restructuring Costs

2019 French Restructuring

During the second quarter of 2019, the Company initiated a plan to substantially reduce all of its workforce at its Vénissieux, France site (“2019 French Restructuring”). This reduction is an effort to align the Company’s cost structure with our ongoing and future planned projects. The reduction in workforce is substantially complete at December 31, 2019. Restructuring charges associated with this plan of $4,855 were recognized during the year ended December 31, 2019. Included in the 2019 French Restructuring charges of $4,855 were charges for employee severance, benefits and other costs of $4,339, charges related to fixed asset impairment of $629, charges related to the early termination penalty related to the office and copier lease terminations of $887 (see Note 10: Leases), partially offset by a benefit of $1,000 related to the reversal of the French retirement indemnity obligation. The following table sets forth activities for the Company’s cost reduction plan obligations for the year ended December 31, 2019:



2019 French Restructuring Obligation:	2019

Balance of restructuring accrual at January 1,	$	—
Charges for employee severance, benefits and other costs	4,339
Payments	(2,441		)
Foreign currency impact	24
Balance of restructuring accrual at December 31,	$	1,922

The 2019 French Restructuring liabilities of $1,849, $42 and $31 are included in the consolidated balance sheet in accrued expenses, other long-term liabilities and accounts payable at December 31, 2019, respectively.

2019 Corporate Restructuring

During the first quarter of 2019, the Company announced a plan to reduce its Corporate workforce by more than 50% (the “2019 Corporate Restructuring”). The reduction in workforce is primarily a result of the exit of Noctiva during the first quarter of 2019 (see Note 3: Subsidiary Bankruptcy and Deconsolidation), as well as an effort to better align the Company’s remaining cost structure at our U.S. and Ireland locations with our ongoing and future planned projects. The reduction in workforce is substantially complete at December 31, 2019. The restructuring charges associated with this plan of $1,755 were recognized during the year ended December 31, 2019, respectively. Included in the 2019 Corporate Restructuring charges of $1,755 for the year ended December 31, 2019, were charges for employee severance, benefit and other costs of $3,406, charges related to the early termination penalty related to the office lease termination of $288, the write-off of $125 of property, plant and equipment, net, partially offset by a benefit of $2,064 related to share based compensation forfeitures related to the employees affected by the global reduction in workforce.

The following table sets forth activities for the Company’s cost reduction plan obligations for the year ended December 31, 2019:



2019 Corporate Restructuring Obligation:	2019

Balance of restructuring accrual at January 1,	$	—
Charges for employee severance, benefits and other costs	3,406
Payments	(2,326		)
Balance of restructuring accrual at December 31,	$	1,080

The restructuring accrual at December 31, 2019 is included in the consolidated balance sheet in accrued expenses.

2017 French Restructuring

During the first quarter of 2017, the Company announced a plan to reduce its workforce at our Venissieux, France site by approximately 50% (the “2017 French Restructuring”). This reduction was an effort to align the Company’s cost structure with our ongoing and future planned projects. In July 2017, the Company completed negotiations with the works council for our French operations and received approval from the French Labor Commission (DIRECCTE) to implement the plan. The reduction was substantially complete at December 31, 2019. The 2017 French Restructuring benefit for the year ended December 31, 2019 was $169 and the 2017 French Restructuring expense for the year ended December 31, 2018 was $1,164.

The following table sets forth activities for the Company’s cost reduction plan obligations for the years ended December 31, 2019 and 2018:



2017 French Restructuring Obligation:	2019			2018

Balance of restructuring accrual at January 1,	$	879		$	1,000
Charges for employee severance, benefits and other	(169		)	1,164
Payments	(673		)	(1,261		)
Foreign currency impact	(9		)	(24		)
Balance of restructuring accrual at December 31,	$	28		$	879

The restructuring accrual at December 31, 2019 and 2018 is included the consolidated balance sheets in accrued expenses and other long-term liabilities.