9. Restructuring

Summary of Restructuring Plans

During the three and nine months ended September 30, 2017, we recorded the following net restructuring charges within our consolidated statements of operations (in thousands):

	Three Months Ended					Nine Months Ended
	September 30,					September 30,
	2017		2016			2017		2016
Research and development	$	867	$	—		$	1,200	$	124
General and administrative		128		(49	)		373		2,005
Total restructuring charges	$	995	$	(49	)	$	1,573	$	2,129

Significant restructuring activities related to the Company's employees and other charges, summarized by plan, are presented in the table below (in thousands):

	Q3 2017			Q2 2017			Q2 2015
	Restructuring Plan			Restructuring Plan			Restructuring Plan
Restructuring liability – December 31, 2016	$	—		$	—		$	19,388
Restructuring expense and adjustments		845			1,301			(560	)
Cash payments		(838	)		(1,177	)		(3,890	)
Restructuring liability – September 30, 2017	$	7		$	124		$	14,938
Cumulative costs to date, as of September 30, 2017	$	845		$	1,301		$	34,215
Total costs expected to be incurred, as of September 30, 2017	$	1,011		$	1,436		$	34,215

Q3 2017 Restructuring Plan

During the third quarter of 2017, we implemented a restructuring plan, which included a reduction in work force to reduce the Company’s long-term cost structure. As a result of ongoing initiatives associated with this restructuring plan, we recorded $0.8 million of expense in the three and nine months ended September 30, 2017, which is included in operating expenses in our consolidated statement of operations. The $0.8 million restructuring charge is comprised of $0.6 million of employee severance costs and $0.2 million of other costs. The remaining liability as of September 30, 2017 is expected to be paid out over the next quarter.

Q2 2017 Restructuring Plan

During the second quarter of 2017, we implemented a restructuring plan, which included a reduction in work force to reduce the Company’s long-term cost structure. As a result of ongoing initiatives associated with this restructuring plan, we recorded expense of less than $0.1 million and $1.3 million in the three and nine months ended September 30, 2017, respectively, which is included in operating expenses in our consolidated statement of operations. The $1.3 million restructuring charge is comprised of $1.2 million of employee severance costs and $0.1 million of other costs. The remaining liability as of September 30, 2017 is expected to be paid out over the next year.

Q2 2015 Restructuring Plan

During the second quarter of 2015, we implemented a restructuring plan, which included a reduction in work force to reduce the Company’s long-term cost structure. As a result of ongoing initiatives associated with this restructuring plan, we recorded a net benefit of $0.1 million and $0.6 in the three and nine months ended September 30, 2017, respectively, which is included in operating expenses in our consolidated statement of operations. The remaining liability as of September 30, 2017 is expected to be paid out over the next 4.7 years.