Note 13 — Restructuring

On November 1, 2013, we undertook an initiative refocusing our business to GARP® development that resulted in adjustment of our workforce towards less emphasis on engineering and greater emphasis on sales and marketing. In exchange for non-compete agreements with the terminated employees, we recorded a restructuring charge of approximately $1,332,000 representing $376,000 of stock-based compensation from the accelerated vesting of equity awards and $956,000 of accrued estimated salary, cash incentive plan and benefits to be paid off during the twelve months ended December 31, 2014. Our current estimate of remaining accrued restructuring charges as of March 31, 2014 are as follows:

Type of Cost	Balance at December 31, 2013		Payments			Balance at March 31, 2014

Salary Expense	$	615,721	$	(153,930	)	$	461,791
Cash Incentive Plan	185,525		—			185,525
Other Benefits	154,575		(62,823		)	91,752
Accrued Restructuring Charges	$	955,821	$	(216,753	)	$	739,068