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Restructuring Costs
9 Months Ended
Sep. 30, 2021
Restructuring and Related Activities [Abstract]  
Restructuring Costs Restructuring Costs
2019 French Restructuring
During the second quarter of 2019, the Company initiated a plan to substantially reduce all of its workforce at its Vénissieux, France site (“2019 French Restructuring”). This reduction was part of an effort to align the Company’s cost structure with our ongoing and future planned projects. The reduction in workforce was completed during 2020. Restructuring (income) charges associated with this plan recognized during the three and nine months ended September 30, 2021 and 2020 were immaterial.
The following table sets forth activities for the Company’s cost reduction plan obligations as of September 30, 2021:
2019 French Restructuring Obligation:2021
Balance of restructuring accrual at January 1,$248 
Income for employee severance, benefits and other costs(122)
Payments(76)
Foreign currency impact(7)
Balance of restructuring accrual at September 30, $43 

The 2019 French Restructuring liabilities of $43 are included in the unaudited condensed consolidated balance sheet in accrued expenses at September 30, 2021.
2019 Corporate Restructuring

During the first quarter of 2019, the Company announced a plan to reduce its corporate workforce by more than 50% (“2019 Corporate Restructuring”). The reduction in workforce was primarily a result of the exit of Noctiva during the first quarter of 2019, as well as an effort to better align the Company’s remaining cost structure at our U.S. and Ireland locations with our ongoing and future planned projects. The reduction in workforce was completed during 2020. The restructuring charges associated with this plan recognized during the three and nine months ended September 30, 2021 and 2020 were immaterial.

During 2021, the Company paid $272 for its cost reduction plan obligations and has no remaining obligation for the 2019 Corporate Restructuring plan as of September 30, 2021.