In March 2016, the Company announced a long-term 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 transitioned to the Company’s facilities in Andover and Cambridge, Massachusetts. As of December 31, 2017, the relocations and terminations were completed.

The second floor and the first floor of the Company’s facility in Corvallis, Oregon were vacated and closed and made available for sub-leasing in December 2016 and April 2017, respectively. Using a discounted cash flow methodology and based on monthly rent payments as well as estimated sublease income, the Company recognized a total of approximately $1.5 million and $2.3 million, in restructuring expenses for the second and the first floor, respectively. In June 2018, the Corvallis facility was sold, and the Company entered into a rental termination agreement with the new landlord regarding the space made available for sub-lease. As a result, we relieved the remaining $2.2 million of cease-use liability related to this space in June 2018, which was recorded as a reduction to selling, general and administrative expenses.

For the years ended December 31, 2018, 2017 and 2016, the Company recognized $(2.2) million, $3.0 million and $4.6 million as restructuring expenses, respectively.

	For the Year Ended December 31
	2018			2017		2016
	(in thousands)
Research and development	$	—		$	188	$	2,013
Selling, general and administrative		(2,222	)		2,832		2,549
Total restructuring expenses	$	(2,222	)	$	3,020	$	4,562

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

	For the Year Ended December 31
	2018			2017
	(in thousands)
Restructuring reserve beginning balance	$	2,933		$	1,588
Restructuring expenses incurred during the period		—			3,020
Amounts paid during the period		(711	)		(1,675	)
Reversal of cease-use liability		(2,222	)		—
Restructuring reserve ending balance	$	—		$	2,933