16. Restructuring

In August 2016, the Company adopted a plan to restructure and reprioritize the operations of one of our facilities at the Emergent BioDefense Operations Lansing LLC ("EBOL") site due to the Company's large-scale manufacturing facility at EBOL commencing manufacturing operations. Severance and other related costs and asset-related charges are reflected within the Company's consolidated statement of income as a component of selling, general and administrative expense.

The Company has completed this restructuring. The costs of the restructuring as of December 31, 2016 are detailed below:

	Incurred in		Inception to Date		Total Expected
(in thousands)	2016		Costs Incurred		to be Incurred
Termination benefits	$	5,246	$	5,246	$	5,287
Abandonment of equipment		3,749		3,749		3,749
Other costs		691		691		691
Total	$	9,686	$	9,686	$	9,727

During the years ended December 31, 2016, the Company abandoned certain equipment and associated assets at its EBOL facility related to the manufacturing process at Building 12 ("manufacturing process") asset group. The Company recorded a charge for the manufacturing process asset group of $3.7 million. The additional expense is classified in the Company's statements of operations as selling, general and administrative expense.

The following is a summary of the activity for the liabilities related to the EBOL restructuring:

	Termination
(in thousands)	Benefits
Balance at December 31, 2015	$	-
Expenses incurred		5,246
Amount paid		(889	)
Other adjustments		-
Balance at December 31, 2016	$	4,357

In addition to the above restructuring costs, the Company also recorded a charge of $2.0 million during the year ended December 31, 2016 related to retention payments for certain employees at the EBOL site.