Restructuring

In April 2015, the Company committed to a restructuring plan in conjunction with the sale of the Zohydro ER business in which approximately 100 employees transitioned employment to Pernix. The Company reduced its workforce by an additional 16 employees as a result of the divestiture. The Company recorded charges totaling $568,000 for the three and six months ended June 30, 2015 consisting of one-time termination benefits in connection with the restructuring plan, which are reflected in restructuring expense for the period in net income from discontinued operations on the consolidated statement of operations and comprehensive income.

The following table sets forth activity of the restructuring liability for the six months ended June 30, 2015 (in thousands):



Balance at December 31, 2014	$	—
Costs incurred and charged to expense	568
Payments	(521		)
Balance at June 30, 2015	$	47

The balance of the restructuring liability at June 30, 2015 is included in current liabilities of discontinued operations in the consolidated balance sheet and is anticipated to be fully distributed by September 2015.