Restructuring

Since the first quarter of 2017, we have been taking steps to reduce our overall employee headcount in an effort to reduce job duplication or evaluate where we should shift and centralize activities, improve efficiencies, and rebalance our resources on higher return activities. The timing and scope of our headcount reductions will vary.

A summary of the charges in our consolidated statement of operations resulting from our restructuring activities is shown below:



	Three Months Ended June 30,			Six Months Ended June 30,
(In thousands)	(Unaudited)			(Unaudited)
	2018		2017	2018		2017
Cost of sales	$	—	574	$	29	907
Research and development	830		1,042	976		1,296
Sales and marketing	3,033		4,024	4,678		6,379
General and Administration	553		419	1,165		594
Total restructuring and other related costs	$	4,416	6,059	$	6,848	9,176

A summary of balances and activity related to our restructuring activity is shown below:



	Restructuring Liability
	(in thousands)
Balance as of December 31, 2017	$	5,408
Income statement expense	6,848
Cash payments	(8,359		)
Balance as of June 30, 2018	$	3,897

The restructuring liability of $3.9 million at June 30, 2018 relating to our restructuring activity is recorded in the “accrued compensation” line item of our consolidated balance sheet.

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