Note 10. Restructuring

On February 13, 2018, we began implementing a restructuring to match strategic and financial objectives and optimize resources for long-term growth, including a reduction-in-force program affecting approximately 9% of our employees. As part of the restructuring, we will also look to sublease office space and close some remote offices.

As a result of the restructuring plan, we recorded a restructuring charge of approximately $3.9 million during the three months ended March 31, 2018, including approximately $1.2 million for severance and other personnel related expenses and approximately $2.7 million for cease-use costs associated with certain operating leases. The restructuring costs for cease-use costs include a non-cash net restructuring benefit of $454,000 associated with the write-off of certain leasehold improvements and deferred rent. The cease-use costs include estimates related to the timeframe it will take us to sublease the office space and the related sublease income.

A summary of accrued restructuring costs as of and for the three months ended March 31, 2018 is shown in the table below (in thousands):

	Employee Termination Benefits			Cease-Use Costs			Other Associated Costs			Total
Restructuring costs	$	1,177		$	2,700		$	50		$	3,927
Cash payments		(384	)		(324	)		(35	)		(742	)
Non-cash benefit, net		—			454			—			454
Accrued restructuring costs of March 31, 2018	$	793		$	2,830		$	15		$	3,638

We expect to record approximately $200,000 of additional restructuring costs, most of which we expect to incur by the end of 2018.