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Restructuring Liabilities
 9 Months Ended
Sep. 30, 2015
Restructuring and Related Activities [Abstract]  
Restructuring Liabilities
Restructuring Liabilities
2003 Kendall Restructuring
In 2003, the Company adopted a plan to restructure its operations to coincide with its increasing internal emphasis on advancing drug candidates through clinical development to commercialization. The restructuring liability relates to specialized laboratory and office space that is leased to the Company pursuant to a 15-year lease that terminates in 2018. The Company has not used more than 50% of this space since it adopted the plan to restructure its operations in 2003. This unused laboratory and office space currently is subleased to third parties.
The activities related to the restructuring liability for the three and nine months ended September 30, 2015 and 2014 were as follows:
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2015
 
2014
 
2015
 
2014
 
(in thousands)
Liability, beginning of the period
$
9,924

 
$
14,936

 
$
11,596

 
$
19,115

Cash payments
(3,975
)
 
(4,249
)
 
(10,544
)
 
(12,071
)
Cash received from subleases
2,919

 
2,689

 
8,194

 
8,067

Restructuring expense (income)
146

 
(464
)
 
(232
)
 
(2,199
)
Liability, end of the period
$
9,014

 
$
12,912

 
$
9,014

 
$
12,912



Fan Pier Move Restructuring
In connection with the relocation of its Massachusetts operations to Fan Pier in Boston, Massachusetts, which commenced in 2013, the Company is incurring restructuring charges related to its remaining lease obligations at its facilities in Cambridge, Massachusetts. The majority of these restructuring charges were recorded in the third quarter of 2014 upon decommissioning three facilities in Cambridge. During the first quarter of 2015, the Company terminated two of these lease agreements resulting in a credit to restructuring expense equal to the difference between the Company’s estimated future cash flows related to its lease obligations for these facilities and the termination payment paid to the Company’s landlord on the effective date of the termination. The third major facility included in this restructuring activity is 120,000 square feet of the Kendall Square Facility that the Company continued to use for its operations following its 2003 Kendall Restructuring. The rentable square footage in this portion of the Kendall Square Facility was subleased to a third party in February 2015. The Company will continue to incur charges through April 2018 related to the difference between the Company’s estimated future cash flows related to this portion of the Kendall Square Facility, which include an estimate for sublease income to be received from the Company's sublessee and its actual cash flows. The Company discounted the estimated cash flows related to this restructuring activity at a discount rate of 9%.
The activities related to the restructuring liability for the three and nine months ended September 30, 2015 and 2014 were as follows:
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2015
 
2014
 
2015
 
2014
 
(in thousands)
Liability, beginning of the period
$
9,017

 
$
3,256

 
$
33,390

 
$
797

Cash payments
(3,070
)
 
(2,266
)
 
(25,421
)
 
(6,643
)
Cash received from subleases
1,820

 
—

 
1,820

 
—

Restructuring expense (income)
51

 
39,752

 
(1,971
)
 
46,588

Liability, end of the period
$
7,818

 
$
40,742

 
$
7,818

 
$
40,742


Other Restructuring Activities
The Company has incurred several other restructuring activities that are unrelated to its 2003 Kendall Restructuring and the Fan Pier Move Restructuring. In October 2013, the Company adopted a restructuring plan that included (i) a workforce reduction primarily related to the commercial support of INCIVEK following the continued and rapid decline in the number of patients being treated with INCIVEK as new medicines for the treatment of HCV infection neared approval and (ii) the write-off of certain assets. This action resulted from the Company's decision to focus its investment on future opportunities in cystic fibrosis and other research and development programs.
The activities related to the Company's other restructuring liabilities for the three and nine months ended September 30, 2015 and 2014 were as follows:
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2015
 
2014
 
2015
 
2014
 
(in thousands)
Liability, beginning of the period
$
902

 
$
792

 
$
869

 
$
8,441

Cash payments
(1,559
)
 
(399
)
 
(2,782
)
 
(8,865
)
Restructuring expense
1,629

 
1,555

 
2,885

 
2,372

Liability, end of the period
$
972

 
$
1,948

 
$
972

 
$
1,948