O. Restructuring

During 2012, we initiated a corporate restructuring, including a workforce reduction plan. The majority of the workforce reduction plan was associated with our manufacturing and development infrastructure, including our decision to divest our Cambridge, Massachusetts manufacturing facility. As a result of the restructuring, we recorded charges of approximately $2.2 million in 2012. Of the $2.2 million in restructuring expense, approximately $1.5 million was related to employee severance and benefits, and approximately $0.7 million was related to the write-down of primarily raw material inventory that was no longer usable due to the closure of the facility. The workforce reduction was substantially completed by the end of 2012, and the majority of the related expenses were paid by the end of 2012.

During 2011, we initiated a corporate restructuring, including a workforce reduction plan for which we recorded $3.5 million of restructuring related costs, primarily related to employee severance and benefits. The workforce reduction was substantially completed by the end of 2011 and the majority of the related expenses were paid by the end of 2012.

The following table outlines the components of our restructuring expenses which were recorded in operating expenses and current liabilities for the years ended December 31, 2012 and 2011 (in thousands):

	December 31,

	2012			2011
Accrued restructuring, beginning of period	$	2,366		$	1,324
Employee severance, benefits and related costs		1,624			3,697
Payments		(2,674	)		(2,523	)
Inventory and other adjustments		67			(132	)

Accrued restructuring, end of period	$	1,383		$	2,366