11. Restructuring

In September 2013, the Company commenced certain restructuring initiatives including the closure of the Company’s development site in Calgary, Canada, and the consolidation of certain supply chain management activities, resulting in a reduction in force of 72 employees across all functional areas of the Company. During the three and nine months ended September 30, 2013, the Company recorded restructuring charges of $2.4 million consisting primarily of employee-related compensation charges. The restructuring charges for the three and nine months ended September 30, 2013 consisted of $2.3 million in employee severance costs and $138,000 in other restructuring charges. Of the $2.4 million of restructuring charges for the three and nine months ended September 30, 2013, $2.2 million relates to the Mobile Computing Products segment, and $206,000 relates to the M2M Products and Solutions segment.

The following table sets forth activity in the restructuring liability for the nine months ended September 30, 2013, which is primarily comprised of employee severance costs (in thousands):


	Employee Severance Costs			Other Restructuring Charges		Total
Balance at December 31, 2012	$	0		$	0	$	0
Accruals		2,273			138		2,411
Payments		(292	)		0		(292	)

Balance at September 30, 2013	$	1,981		$	138	$	2,119

The balance of the restructuring liability at September 30, 2013 is anticipated to be fully distributed by the end of 2013. We also expect to incur additional employee severance expenses in the fourth quarter of 2013 of approximately $0.6 million and expenses from vacating all or a portion of certain facilities in the United States, Canada and the United Kingdom in the fourth quarter of 2013 at a cost of approximately $0.5 million, all of which relates to the Mobile Computing Products segment.