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Note 16 - Restructuring

3 Months Ended

Jun. 30, 2019

Notes to Financial Statements

Restructuring and Related Activities Disclosure [Text Block]

16.

Restructuring

The Company accounts for charges resulting from operational restructuring actions in accordance with ASC Topic

420,

Exit or Disposal Cost Obligations

(“ASC

420”

) and ASC Topic

712,

Compensation—Nonretirement Postemployment Benefits

(“ASC

712”

). In accounting for these obligations, the Company is required to make assumptions related to the amounts of employee severance, benefits, and related costs and the time period over which leased facilities will remain vacant, sublease terms, sublease rates and discount rates. Estimates and assumptions are based on the best information available at the time the obligation arises. These estimates are reviewed and revised as facts and circumstances dictate; changes in these estimates could have a material effect on the amount accrued on the consolidated balance sheet.

The

$0.3

million charged to operations in the 

three

months ended 

June 30, 2018

is related to exit costs incurred in connection with the move of the Company's corporate office.

The following table presents restructuring charges and cash payments for the 

three

months ended 

June 30, 2018

(in thousands):

		Severance pay				Facility exit and
		and benefits				Relocation costs				Total
Accrued restructuring balance at April 1, 2018		$	262			$	173			$	435
Charges to operations			0				310				310
Cash payments			(97	)			(483	)			(580	)
Accrued restructuring balance at June 30, 2018		$	165			$	—			$	165

All restructuring charges discussed above are included within restructuring in the Company’s unaudited condensed consolidated statements of operations. The Company includes accrued restructuring within accounts payable and accrued expenses.  There was

no

restructuring activity in the

three

months ending

June 30, 2019

or any remaining accrued restructuring balance as of

June 30, 2019.

X

- References

No definition available.

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- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-URI http://asc.fasb.org/topic&trid=2175745

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