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 a certain portion of its workforce predominantly in Germany, which included the closure of the Company’s office location in Munich, Germany accompanied by relocation or severance benefits for the affected employees. Voluntary early retirement was offered to certain other employees and was announced in March 2019 and again in August 2020.

A reconciliation of the beginning and ending restructuring liability, which is included in accrued wages and benefits on the Condensed Consolidated Balance Sheets as of September 30, 2020 and December 31, 2019, is as follows:

	Three Months Ended			Nine Months Ended
(In thousands)	September 30, 2020			September 30, 2020
Balance at beginning of period	$	358		$	1,568
Plus: Amounts charged to expense		1,903			3,648
Less: Amounts paid		(542	)		(3,497	)
Balance as of September 30, 2020	$	1,719		$	1,719

(In thousands)	December 31, 2019
Balance as of December 31, 2018	$	185
Plus: Amounts charged to 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				Nine Months Ended
	September 30,				September 30,
(In thousands)	2020		2019		2020		2019
Cost of sales		232		62		288		747
Selling, general and administrative expenses	$	1,050	$	531	$	1,622	$	2,078
Research and development expenses		621		602		1,738		1,833
Total restructuring expenses	$	1,903	$	1,195	$	3,648	$	4,658

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

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
(In thousands)	2020		2019		2020		2019
Domestic	$	448	$	1,116	$	2,191	$	1,941
International		1,455		79		1,457		2,717
Total restructuring expenses	$	1,903	$	1,195	$	3,648	$	4,658

The cumulative amount of restructuring expenses incurred as of September 30, 2020 for the restructuring plans announced in 2019 and 2020 was $9.7 million.