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RESTRUCTURING

9 Months Ended

Sep. 30, 2013

Restructuring And Related Activities [Abstract]

10. RESTRUCTURING

In November 2012, the Company notified 21 employees based in Bothell, Washington that they would be terminated as part of the relocation of the Company’s corporate headquarters to Cambridge, Massachusetts. The employees were given various incentives to remain through a transition period which is expected to be completed in 2013. For the nine months ended September 30, 2013, the Company recorded restructuring charges of $0.4 million to research and development expense and $0.3 million to general and administrative expense. All transition costs are expected to be paid in 2013.

Changes in the liability and the balance related to the restructuring plan are as follows:


	Nine months ending September 30, 2013
	(in thousands)
Balance at December 31, 2012	$	185
Restructuring charges		726
Payments		(821	)

Balance at September 30, 2013	$	90

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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