4. RESTRUCTURING

On April 25, 2013, we announced the decision to discontinue our discovery research programs and companion diagnostics program based on telomere length and close our research laboratory facility located at 200 Constitution Drive, Menlo Park, California. With this decision, a total of 20 positions were eliminated. In connection with this restructuring, we incurred aggregate restructuring charges of $1,370,000 for the year ended December 31, 2013, of which $940,000 was recorded during the nine months ended September 30, 2013. As of September 30, 2013, the restructuring charges recognized under the April 2013 restructuring included $624,000 related to one-time termination benefits, including $28,000 of non-cash stock-based compensation expense relating to the extension of the post-termination exercise period through the end of December 2013 for certain stock options previously granted to terminated employees, $200,000 related to non-cash charges for write-downs of excess equipment and leasehold improvements and $116,000 related to costs associated with the closure of our research laboratory facility. The remaining restructuring charges related to costs associated with the closure of our research laboratory facility and were recorded in the fourth quarter of 2013. All actions associated with this restructuring were completed in 2013, and we do not anticipate incurring any further charges in connection with this restructuring.

The components of the accrued restructuring charges relating to the April 2013 restructuring are summarized in the following table. As of September 30, 2014, we have no remaining obligations under the April 2013 restructuring.

(In thousands)	Employee Severance and Other Benefits			Facility Related Charges			Total
Beginning accrual balance as of December 31, 2013	$	21		$	73		$	94
Cash payments	(19		)	(73		)	(92		)
Adjustments or non-cash credits	(2		)	—			(2		)
Ending accrual balance as of September 30, 2014	$	—		$	—		$	—