(15) Restructuring

As part of a program to reduce costs and increase operational efficiencies, in October 2013, the Company announced a plan to streamline operations to better align its cost structure with current market conditions by reducing its global workforce by approximately 50%. In connection with this program, the Company recorded $2.8 million in charges for severance and related benefits to reduce the Company’s workforce during the quarter ended December 31, 2013, of which $0.2 million is reflected in research and development expense and $2.6 million is reflected in selling, general and administrative expense in the accompanying consolidated statement of operations. The Company made all remaining payments in the first half of 2014.

The restructuring charges, which are included in accrued expenses and other current liabilities in the accompanying consolidated balance sheet as of December 31, 2013, are summarized as follows:


	Employee Severance and Benefits
Balance as of January 1, 2013	$	—
Restructuring charges		2,781
Cash payments		(2,646	)

Balance as of December 31, 2013		135
Restructuring charges		—
Cash payments		(135	)

Balance as of December 31, 2014	$	—