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Restructuring

12 Months Ended

Dec. 31, 2013

R. Restructuring

During 2012, we initiated corporate restructurings, 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. The workforce reductions were substantially completed by the end of 2012 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 2013 and 2012 (in thousands):

	December 31,

	2013			2012
Accrued restructuring, beginning of period	$	1,383		$	2,366
Employee severance, benefits and related costs		—			1,624
Payments		(1,383	)		(2,674	)
Inventory and other adjustments		—			67


Accrued restructuring, end of period	$	—		$	1,383

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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