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 $0.7 million charges in 2016 as compared to $4.1 million in 2015. We expect to pay the remaining restructuring costs by the end of the first quarter of 2017.

The following table outlines the components of our restructuring expenses which were included in current liabilities for 2016 and 2015 (in thousands):



	Years Ended December 31,
	2016			2015
Accrued restructuring, beginning of period	$	2,883		$	1,953
Employee severance, benefits and related costs	715			3,874
Payments	(3,524		)	(2,944		)
Accrued restructuring, end of period	$	74		$	2,883