S. 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 benefits primarily related to certain former CBR and Lumara Health employees. As a result of these restructurings, we recorded charges of approximately $4.1 million and $2.0 million in 2015 and 2014, respectively. In addition, we currently expect to record $0.9 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 2015 and 2014 (in thousands):


	Years Ended December 31,
	2015		2014
Accrued restructuring, beginning of period	$	1,953	$	—
Employee severance, benefits and related costs		3,874		2,023
Payments		(2,944)		(70)
Accrued restructuring, end of period	$	2,883	$	1,953