R.RESTRUCTURING

In connection with the August 2015 CBR acquisition and the November 2014 Lumara Health acquisition, we initiated a restructuring program in the third quarter of 2015 and the fourth quarter of 2014, which included severance benefits primarily related to certain former CBR and Lumara Health employees, respectively. As a result of these restructurings, we recorded charges of approximately $0.7 million and $1.8 million in the three and nine months ended September 30, 2015, respectively. In addition, we currently expect to record $2.1 million of additional restructuring charges. 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, 2015 and 2014 (in thousands):


	Three Months Ended September 30,				Nine Months Ended September 30,
	2015		2014		2015		2014
Accrued restructuring, beginning of period	$	1,253	$	—	$	1,953	$	—
Employee severance, benefits and related costs		635		—		1,490		—
Payments		(736)		—		(2,291)		—
Accrued restructuring, end of period	$	1,152	$	—	$	1,152	$	—