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Restructuring (Tables)

9 Months Ended

Sep. 30, 2019

Restructuring And Related Activities [Abstract]

Summary of Accrued Restructuring Costs

The following table shows the total amount expected to be incurred and the liability related to the 2019 restructuring as of September 30, 2019:

		One-Time
		Employee				Contract
		Termination				Termination				Total
		Benefits				Costs				Expenses
		(in thousands)
Accrued restructuring costs beginning balance		$	—			$	—			$	—
Restructuring charges incurred during the period			2,512				1,427				3,939
Amounts paid during the period			(248	)			(72	)			(320	)
Accrued restructuring costs as of September 30, 2019		$	2,264			$	1,355			$	3,619

Summary of Restructuring Charges by Category

The following table summarizes the restructuring charges by category for the periods indicated:

		Cash				Non-Cash				Total
		(in thousands)
Research and Development		$	3,846			$	80			$	3,926
General and Administrative			93				—			$	93
		$	3,939			$	80			$	4,019

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- References

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- Definition

Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 5.P.3)
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
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- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 5.P.4(b)(2))
-URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747

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