R. 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 $0.6 million in the three months ended March 31, 2016. In addition, we may record approximately $0.3 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 months ended March 31, 2016 and 2015 (in thousands):


	Three Months Ended March 31,
	2016		2015
Accrued restructuring, beginning of period	$	2,883	$	1,953
Employee severance, benefits and related costs		809		571
Payments		(1,599)		(406)
Accrued restructuring, end of period	$	2,093	$	2,118