RESTRUCTURING

In connection with the CBR and Lumara Health acquisitions, we initiated restructuring programs in the third quarter of 2015 and the fourth quarter of 2014, respectively, which included severance benefit expenses primarily related to certain former CBR and Lumara Health employees. As a result of these restructurings, we recorded no charges and approximately $0.7 million in the three and nine months ended September 30, 2016, respectively, as compared to $0.7 million and $1.8 million in the same periods in 2015. We expect to pay substantially all of these restructuring costs by the end of 2016.

The following table outlines the components of our restructuring expenses which were included in current liabilities for the three and nine months ended September 30, 2016 and 2015 (in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
Accrued restructuring, beginning of period	$	1,107		$	1,253		$	2,883		$	1,953
Employee severance, benefits and related costs	—			635			898			1,490
Payments	(580		)	(736		)	(3,254		)	(2,291		)
Accrued restructuring, end of period	$	527		$	1,152		$	527		$	1,152