During the first quarter 2016, the Company exited from its Colorado office in order to consolidate facility space and recorded restructuring expense for the remaining obligations under the lease, net of proceeds for a sublease. The Company signed a sublease for the office space in the second quarter 2017. The obligation for the Colorado lease was retained by the Company.

The following table summarizes the restructuring activity during the three months ended March 31, 2019 and the status of the reserves at March 31, 2019:

	Lease
	Terminations
Balance at December 31, 2018	$	77
Payments for lease		(35	)
Payments received for sublease		32
Balance at March 31, 2019	$	74

The restructuring liability is recorded on the balance sheet at March 31, 2019 and December 31, 2018 as follows:

	March 31, 2019		December 31, 2018

Accrued liabilities	$	42	$	33
Long-term liabilities		32		44
Total	$	74	$	77

The Company allows its major distributors and certain other customers to return unused product under specified terms and conditions. The Company accrues for product returns based on historical sales and return trends. The refund liability related to estimated sales returns was $0.1 million at March 31, 2019 and $0.2 million at December 31, 2018, respectively, and is included within accrued liabilities on the accompanying condensed consolidated balance sheets.

The Company offers repair and replacement warranties of up to five years for certain antenna products and scanning receiver products. The Company’s warranty reserve is based on historical sales and costs of repair and replacement trends. The warranty reserve was $0.4 million at March 31, 2019 and at March 31, 2018, respectively, and is included in accrued liabilities in the accompanying condensed consolidated balance sheets.

The following table summarizes the warranty activity during the three months ended March 31, 2019 and 2018:

	Three Months Ended March 31,
	2019			2018
Beginning balance	$	339		$	382
Provisions for warranties		56			15
Consumption of reserves		(11	)		(19	)
Ending balance	$	384		$	378