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 charges of approximately $0.6 million for the three months ended March 31, 2016. We recorded no additional restructuring charges for the three months ended March 31, 2017. All of the restructuring costs have been paid as of March 31, 2017.

The following table outlines the components of our restructuring expenses which were included in current liabilities for the three months ended March 31, 2017 and 2016 (in thousands):



	Three Months Ended March 31,
	2017			2016
Accrued restructuring, beginning of period	$	74		$	2,883
Employee severance, benefits and related costs	—			809
Payments	(74		)	(1,599		)
Accrued restructuring, end of period	$	—		$	2,093