Note 9. Restructuring

In the first quarter of 2016, the Company effected a reduction in the Company’s workforce and associated operating expenses, net loss and cash burn and to realign resources, as the Company has substantially concluded development of new products, including its third generation Bandwidth Engine IC product family, and expects to bring these products to market in 2016. The Company reduced United States headcount by 12 positions and has ceased operations at its subsidiary in Hyderabad, India, which had 18 employees. The Company anticipates that it will fully implement the planned reductions by the end of the second quarter of 2016. As a result of these reductions, the Company expects to incur total termination charges of up to $0.7 million, including $0.6 million of charges for severance benefits and other one-time termination costs. The remaining charges represent lease obligations, asset impairments and other expenses related to the Company’s Indian subsidiary. Substantially all of these charges were realized and resulted in cash expenditures of $0.6 million in the first quarter of 2016. The remaining charges are expected to be substantially paid in the second quarter of 2016. Expenses related to the restructure are included in the restructuring charges line on the condensed consolidated statements of operations and comprehensive loss and the remaining liability is included in accrued expenses and other on the condensed consolidated balance sheet consisting of, (in thousands):

	Workforce reduction			Facility related and other termination costs			Total
Balance as of December 31, 2015	$	—		$	—		$	0
Restructuring charge	561			115			676
Non-cash settlements	—			(46		)	(46		)
Cash payments	(541		)	(12		)	(553		)

Balance as of March 31, 2016	$	20		$	57		$	77

Costs related to workforce reductions primarily represented severance payments and related payroll taxes and benefits. Facility costs and other costs primarily include termination fees related to leases and services. Non-cash settlement costs primarily represent the write-off of fixed assets at our Indian subsidiary.