RESTRUCTURING

In April 2016, we executed a restructuring plan to streamline the Company’s operations and product offerings and to align the Company’s expenses with current revenue levels. The plan included an approximately 24% reduction in workforce, primarily in the area of development, however, it also impacted operations, sales and marketing. The plan also included abandonment of certain assets resulting in impairment charges to write off the assets associated with markets we are no longer pursuing.

Total restructuring expense included in our statement of operations for the six month periods ended June 30, 2017 and 2016 is comprised of the following:



	Six Months Ended
	June 30,
	2017		2016
Cost of revenue — restructuring:
Tooling and inventory write offs	—		1,679
Employee severance and benefits	—		71
	—		1,750

Operating expenses — restructuring:
Employee severance and benefits	$	—	$	2,510
Licensed technology and other assets write offs	—		65
Other	—		30
	—		2,605
Total restructuring expense	$	—	$	4,355

The following is a rollforward of the accrued liabilities related to restructuring for the six month period ended June 30, 2017:



	Balance as of December 31, 2016		Expensed		Payments			Balance as of June 30, 2017
Employee severance and benefits	$	60	$	—	$	(60	)	$	—
Accrued costs related to restructuring	$	60	$	—	$	(60	)	$	—