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, subleasing unused office space, and closing some remote offices. As a result of the restructuring plan, we recorded a restructuring charge of $3.7 million for the nine months ended September 30, 2018.

The following table summarizes the activity associated with the restructuring (in thousands):

	Employee Termination Benefits			Cease-Use Costs			Other Associated Costs			Total
Restructuring costs	$	1,133		$	2,538		$	78		$	3,749
Cash payments		(1,039	)		(1,510	)		(78	)		(2,627	)
Non-cash benefit, net		—			454			—			454
Accrued restructuring costs of September 30, 2018	$	94		$	1,482		$	-		$	1,576

Employee termination benefits primarily include severance and other personnel related expenses. Cease-use costs primarily relate to non-cancellable lease rental obligations and a non-cash net restructuring benefit of $454,000 associated with the write-off of certain leasehold improvement and deferred rent. Other associated costs represent various professional fees incurred as a result of the restructuring. The restructuring plan was substantially complete as of June 30, 2018. The portion of the restructuring liability related to cease-use costs will decrease over the remaining lease period which goes through January 2023.