Restructuring

In May 2013, the Company commenced a restructuring of its workforce, resulting in a reduction in force of 55 employees across all functional areas of the Company. During the three months ended June 30, 2013, the Company recorded restructuring charges of $876,000 consisting primarily of employee-related compensation charges. The Company did not record any restructuring charges during the three months ended September 30, 2013. The following table summarizes the components of the restructuring charges for the nine months ended September 30, 2013 (in thousands):



	Nine Months Ended September 30, 2013
	Accruals		Non-cash items		Total
Employee-related charges	$	663	$	201	$	864
Other restructuring charges	12		—		12
	$	675	$	201	$	876

The following table sets forth activity in the restructuring liability for the nine months ended September 30, 2013, which is primarily comprised of employee severance costs (in thousands):



	Employee severance costs				Other restructuring charges			Total
Balance at December 31, 2012	$	—		—	$	—		$	—
Accruals	663				12			675
Payments	(657		)		(12		)	(669		)
Balance at September 30, 2013	$	6			$	—		$	6

The balance of the restructuring liability at September 30, 2013 is anticipated to be fully distributed by June 2014.