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Restructuring Costs
 9 Months Ended
Sep. 30, 2022
Restructuring and Related Activities [Abstract]  
Restructuring Costs Restructuring Costs
2022 Corporate Restructuring Plan
In June 2022, the Company announced a plan to optimize its cost structure to reduce total quarterly cash operating expenses, excluding inventory purchases.

The Company’s cost structure optimization efforts included a nearly 50% reduction in its workforce that was completed at the end of August 2022 (the “2022 Corporate Restructuring Plan”). Restructuring income of $69 associated with this plan, comprised primarily of adjustments to the estimate of severance related costs, were recorded in the three months ended September 30, 2022. Restructuring charges of $3,523 associated with this plan, comprised primarily of severance related costs, were recorded in the nine months ended September 30, 2022.

The following table sets forth activities for the Company’s 2022 Corporate Restructuring Plan obligations as of September 30, 2022:

2022 Corporate Restructuring Plan Obligation:2022
Balance of 2022 Corporate Restructuring Plan accrual at January 1,$— 
Charges for employee severance, benefits and other costs3,592 
Payments(2,043)
Other adjustments(69)
Balance of 2022 Corporate Restructuring Plan accrual at September 30, $1,480 

The 2022 Corporate Restructuring Plan liabilities of $1,480 are included in the unaudited condensed consolidated balance sheet in accrued expenses at September 30, 2022.