RESTRUCTURING COSTS AND ACCRUALS (Notes)

9 Months Ended

Sep. 30, 2020

Restructuring and Related Activities [Abstract]

RESTRUCTURING COSTS AND ACCRUALS

RESTRUCTURING COSTS AND ACCRUALS

During the three months ended September 30, 2020 and September 30, 2019, we recorded restructuring charges of $0.7 million and $0.2 million, respectively, for employee severance cost adjustments.

During the nine months ended September 30, 2020 and September 30, 2019 we recorded restructuring charges of $1.0 million and $0.5 million respectively.

Restructuring Summary

The following table sets forth restructuring expenses recognized for the three and nine months ended September 30, 2020 and 2019 (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2020		2019		2020		2019
Employee	$	723	$	202	$	911	$	473
Facility	—		—		97		5
Total facility and employee charges	723		202		1,008		478
Other	—		27		—		40
Total restructuring charges, net	$	723	$	229	$	1,008	$	518

The following table sets forth the activity in the restructuring accruals for the nine months ended September 30, 2020 (in thousands):

	Employee
Accrual balance as of December 31, 2019	$	155
Restructuring charges and revisions	911
Cash payments	(258)
Accrual balance as of September 30, 2020	808
Less: current portion	808
Long-term accrual balance as of September 30, 2020	$	—

The employee restructuring accrual at September 30, 2020 represents severance costs to former employees that will be paid out within 12 months, and is, therefore, included in the caption “accrued expenses and other current liabilities” in our condensed consolidated balance sheets as of September 30, 2020.

On January 1, 2019, we had facilities restructuring accruals of $0.1 million included in the caption “accrued expenses and other current liabilities” and $0.2 million included in the caption “other long-term liabilities," which were reclassified upon the adoption of ASC 842 to the right of use asset account.