Acquisition, Restructuring and Other Expense

Acquisition, restructuring and other expense consists of the following:



	Three Months Ended June 30,				Six Months Ended June 30,
	2018		2017		2018		2017
Restructuring costs included in cost of sales	$	—	$	303	$	—	$	1,472

Restructuring costs	$	—	$	26	$	—	$	1,348
Business acquisition costs	—		405		—		892
Legal matters	—		2,465		—		16,714
Acquisition, restructuring and other expense included in selling and administrative expense	$	—	$	2,896	$	—	$	18,954

During the three and six months ended June 30, 2018, we did not have any costs related to restructuring, acquisitions or legal matters.

During the three and six months ended June 30, 2017, we incurred $0.3 million and $1.5 million, respectively, in costs associated with operational restructuring. These costs were charged to cost of sales and included severance, inventory and other charges.

During the six months ended June 30, 2017, we restructured certain selling and administrative functions and incurred $1.3 million in costs consisting principally of severance charges.

During the three and six months ended June 30, 2017, we incurred $0.4 million and $0.9 million, respectively, in costs associated with the January 4, 2016 acquisition of SurgiQuest, Inc. The costs were associated with expensing of unvested options acquired and integration related costs.

During the six months ended June 30, 2017, we incurred $12.2 million in costs associated with the SurgiQuest, Inc. vs. Lexion Medical litigation verdict whereby SurgiQuest was found liable for $2.2 million in compensatory damages with an additional $10.0 million in punitive damages as further described in Note 13. These costs remain accrued in other current liabilities at June 30, 2018 and were subsequently paid on July 10, 2018. In addition, during the three and six months ended June 30, 2017, we incurred $2.5 million and $4.5 million, respectively, in costs associated with this litigation and other legal matters.