11. RESTRUCTURING

In March 2016, the Company announced a long-term plan (“Corvallis plan”) to consolidate all of the Company’s operations to Massachusetts as part of a strategic plan to increase operational efficiency. As part of the consolidation, research activities and some employees have transitioned to the Company’s facilities in Andover and Cambridge, Massachusetts. As of March 31, 2017, the relocations and terminations were substantially completed.

In December 2016, the second floor of the two floors at the Corvallis facility was vacated and closed and made available for sub-leasing. The first floor of the facility continues to be used by the Company’s employees. As of March 31, 2017, the Company continues to be obligated to make $6.0 million of minimum lease payments and certain other contractual maintenance costs for the whole facility.

For the three months ended March 31, 2017, the Company recognized $0.2 million of restructuring expenses, the majority of which related to relocation of equipment from Oregon to Massachusetts. For the three months ended March 31, 2016, $0.5 million of restructuring expenses related to workforce reduction.

The following table summarizes the restructuring expenses by function for the periods indicated:

	For the Three Months Ended March 31, 2017						For the Three Months Ended March 31, 2016
	(in thousands)
	Cash		Non-cash		Total		Cash		Non-cash		Total
Research and development	$	70	$	—	$	70	$	357	$	145	$	502
General and administration		166		—		166		31		—		31
Total restructuring expenses	$	236	$	—	$	236	$	388	$	145	$	533

The following table summarizes the restructuring reserve for the periods indicated:

	For the Quarter Ended March 31, 2017			For the Year Ended December 31, 2016
	(in thousands)
Restructuring reserve beginning balance	$	1,588		$	—
Restructuring expenses incurred during the period		236			3,651
Amounts paid during the period		(394	)		(2,063	)
Restructuring reserve ending balance	$	1,430		$	1,588