10. INVENTORY IMPAIRMENT AND OTHER NON-RECURRING CHARGES

For the nine months ended September 30, 2015, the Company recognized impairment charges of $29.5 million, primarily for Qsymia API inventory in excess of demand and, to a lesser extent, certain STENDRA raw materials. Additionally, non-recurring charges for the three and nine months ended September 30, 2015 included employee severance and related costs of $2.5 million and share-based compensation of $36,000 related to the July 2015 corporate restructuring plan, which reduced the Company’s workforce by approximately 60 job positions. There were no non-recurring charges in the three and nine months ended September 30, 2016. Accruals for severance at September 30, 2016 and December 31, 2015 relate to the Company’s 2015 corporate restructuring plan and its 2013 cost reduction plan.

The following table sets forth activities for the Company’s cost reduction plan obligations (in thousands):


			Facilities-
	Severance		related
	obligations		obligations		Total
Balance of accrued costs at December 31, 2015	$	410	$	471	$	881
Charges		—		—		—
Payments		(116)		(26)		(142)
Balance of accrued costs at March 31, 2016		294		445		739
Charges		—		—		—
Payments		(7)		(26)		(33)
Balance of accrued costs at June 30, 2016		287		419		706
Charges		—		—		—
Reclassifications		(268)		(402)		(670)
Payments		(7)		(17)		(24)
Balance of accrued costs at September 30, 2016	$	12	$	—	$	12

Total accrued employee severance in the Company’s unaudited condensed consolidated balance sheet at September 30, 2016 is included under current liabilities in “Accrued and other liabilities.”

The balance of the accrued employee severance and facilities-related costs at September 30, 2016 is anticipated to be paid out as follows (in thousands):


2016 (remaining three months)	$	7
2017		5
	$	12