During the second half of 2019, the Company implemented a restructuring plan to realign its expense structure with the reduction in revenue experienced in recent years and overall Company objectives. Management assessed the efficiency of operations and, in turn, consolidated locations and personnel, among other things, where possible. As part of this restructuring plan, the Company announced plans to reduce its overall operating expenses, both in the U.S. and internationally.

In February 2019, the Company announced the restructuring of certain of our workforce predominantly in Germany, which included the closure of our office location in Munich, Germany accompanied by relocation or severance benefits for the affected employees. Voluntary early retirement was offered to certain other employees, which was announced in March 2019.

A reconciliation of the beginning and ending restructuring liability, which is included in accrued wages and benefits in the Consolidated Balance Sheets as of March 31, 2020 and December 31, 2019, is as follows:

(In thousands)	March 31, 2020
Balance as of December 31, 2019	$	1,568
Plus: Amounts charged to cost and expense		553
Less: Amounts paid		(1,988	)
Balance as of March 31, 2020	$	133

(In thousands)	December 31, 2019
Balance as of December 31, 2018	$	185
Plus: Amounts charged to cost and expense		6,014
Less: Amounts paid		(4,631	)
Balance as of December 31, 2019	$	1,568

Restructuring expenses included in the Condensed Consolidated Statements of Income (Loss) were as follows:

	Three Months Ended
	March 31,
(In thousands)	2020		2019
Selling, general and administrative expenses	$	83	$	844
Research and development expenses		436		584
Cost of sales		34		635
Total restructuring expenses	$	553	$	2,063

The following table represents the components of restructuring expense by geographic area:

	Three Months Ended
	March 31,
(In thousands)	2020		2019
Domestic	$	551	$	284
International		2		1,779
Total restructuring expenses	$	553	$	2,063