17)	Restructuring

The Company recorded restructuring charges of $562 and $1,569 during the three and nine months ended September 30, 2015, respectively. The restructuring charges for the three months ended September 30, 2015 related to severance costs from a reduction in workforce related to the consolidation of certain foreign manufacturing locations. The restructuring charges for the nine months ended September 30, 2015 primarily related to severance costs associated with a reduction in workforce of 137 people, arising from the outsourcing of a non-core foreign manufacturing process and the consolidation of certain foreign manufacturing locations. The Company recorded restructuring charges of $1,223 and $1,970 during the three and nine months ended September 30, 2014. The restructuring charges were primarily for severance associated with the reduction in workforce of 111 people throughout the Company.

The activity related to the Company’s restructuring accrual is shown below:


	Nine Months Ended September 30, 2015			Nine Months Ended September 30, 2014
Balance at December 31	$	92		$	—
Charged to expense		1,569			1,970
Payments		(1,052	)		(1,580	)

Balance at September 30	$	609		$	390