Restructuring charges	9 Months Ended
Sep. 30, 2015
Restructuring charges	15. Restructuring charges In September 2015, the Company initiated a restructuring of the organization as a result of its shift to commercial production of AFREZZA. In connection with the restructuring, the Company reduced its total workforce by approximately 26% to 198 employees. The Company recorded charges of approximately $3.2 million for employee severance and other related termination benefits and recognized a liability of $3.2 million as of September 30, 2015, which approximates fair value. The Company expects to substantially pay the obligation in the fourth quarter of 2015. The $3.2 million of costs associated with the restructuring are included in “Research and development” and “General and administrative” operating expenses in the condensed consolidated statements of operations as $2.0 million and $1.2 million, respectively, for the three months ended September 30, 2015.

Restructuring charges

9 Months Ended

Sep. 30, 2015

15. Restructuring charges

In September 2015, the Company initiated a restructuring of the organization as a result of its shift to commercial production of AFREZZA. In connection with the restructuring, the Company reduced its total workforce by approximately 26% to 198 employees. The Company recorded charges of approximately $3.2 million for employee severance and other related termination benefits and recognized a liability of $3.2 million as of September 30, 2015, which approximates fair value. The Company expects to substantially pay the obligation in the fourth quarter of 2015.

The $3.2 million of costs associated with the restructuring are included in “Research and development” and “General and administrative” operating expenses in the condensed consolidated statements of operations as $2.0 million and $1.2 million, respectively, for the three months ended September 30, 2015.