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Restructuring Costs
3 Months Ended
Mar. 31, 2020
Restructuring and Related Activities [Abstract]  
Restructuring Costs
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 was part of an effort to align the Company’s cost structure with our ongoing and future planned projects. The reduction in workforce has been substantially completed as of March 31, 2020. Restructuring charges associated with this plan recognized during the three months ended March 31, 2020 were immaterial.
The following table sets forth activities for the Company’s cost reduction plan obligations for the three months ended March 31, 2020:
2019 French Restructuring Obligation:
 
2020
 
 
 
Balance of restructuring accrual at January 1,
 
$
1,922

Charges for employee severance, benefits and other costs
 
171

Payments
 
(1,294
)
Foreign currency impact
 
(34
)
Balance of restructuring accrual at March 31,
 
$
765


The 2019 French Restructuring liabilities of $765 are included in the unaudited condensed consolidated balance sheet in accrued expenses at March 31, 2020, respectively.

2019 Corporate Restructuring

During the first quarter of 2019, the Company announced a plan to reduce its Corporate workforce by more than 50% (“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 was substantially complete at the end of March 31, 2020, and has resulted in employee severance, benefits and other costs of up to approximately $3,000, which are likely to be recognized through May 31, 2020. The restructuring charges associated with this plan recognized during the three months ended March 31, 2020 were immaterial, compared to $1,398 of restructuring charges recognized during the three months ended March 31, 2019.

The following table sets forth activities for the Company’s cost reduction plan obligations for the three months ended March 31, 2020 and 2019:
2019 Corporate Restructuring Obligation:
 
2020
 
2019
 
 
 
 
 
Balance of restructuring accrual at January 1,
 
$
1,080

 
$

Charges for employee severance, benefits and other costs
 
62

 
1,398

Payments
 
(202
)
 
(754
)
Balance of restructuring accrual at March 31,
 
$
940

 
$
644


The 2019 Corporate Restructuring liabilities of $940 are included in the unaudited condensed consolidated balance sheet in accrued expenses at March 31, 2020.