Restructuring Costs

12 Months Ended

Dec. 31, 2013

Restructuring And Related Activities [Abstract]

Restructuring Costs

10. Restructuring Costs

In August 2013, the Company announced that its recently completed Phase 3 clinical trial of Allovectin^®, the Company’s investigational cancer immunotherapy, failed to meet the pre-established endpoints. As a result, the Company restructured its operations to conserve capital, which included a staff reduction of 47 employees and the impairment of certain intangible assets. The Company recorded charges for employee termination benefits during the year ended December 31, 2013 of $2.2 million, of which $1.2 million, $0.5 million and $0.5 million is included in research and development, manufacturing and production and general and administrative expenses, respectively. The Company also recorded an asset impairment charge during the year ended December 31, 2013 of $0.7 million, which is included in research and development expenses. The following table summarizes the components of the restructuring charges for the year ended December 31, 2013 (in thousands):

	Year Ended December 31, 2013
	Accruals		Non-Cash Items		Total
Employee termination benefits	$	2,208	$	—	$	2,208
Asset impairments		—		696		696
	$	2,208	$	696	$	2,904

The following table sets forth activity in the restructuring liability for the year ended December 31, 2013, which is wholly comprised of employee severance costs (in thousands):

	Accrued Employee Termination Benefits
Balance at December 31, 2012	$	—
Accruals		2,208
Payments	$	(1,927	)
Balance at December 31, 2013	$	281

The balance of the accrued employee termination benefits at December 31, 2013 is anticipated to be fully distributed by August 2014.