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 $20,000 for the three months ended September 30, 2015 and $588,000 for the nine months ended September 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 (loss).

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



Balance at December 31, 2014	$	—
Costs incurred and charged to expense	588
Payments	(588		)
Balance at September 30, 2015	$	—