EXIT COSTS

The Company entered into a new lease agreement on April 4, 2011, for facilities located in Austin, Texas in order to relocate the activities conducted at its Sunnyvale, California facility. The Company incurred $8.3 million of exit costs including $4.6 million of employee related costs and $3.7 million of contract termination and other costs in conjunction with this relocation and has reported these costs as incurred in "exit costs" in its consolidated statements of comprehensive income. The Company completed the relocation of its Sunnyvale, California activities and the final employee related costs were paid by the second quarter of 2012.

The following summarizes the accrued and paid exit costs during the years ended December 31, 2013, 2012, and 2011 (in thousands):




	Accrued Exit Cost Balance at January 1, 2011		Cost Incurred		Payments		Accrued Exit Cost Balance at December 31, 2011		Cost Incurred			Payments		Accrued Exit Cost Balance at December 31, 2012		Cost Incurred		Payments		Accrued Exit Cost Balance at December 31, 2013
Employee-related	$	—	$	4,559	$	3,142	$	1,417	$	32		$	1,449	$	—	$	—	$	—	$	—
Contract termination and other	—		3,741		1,370		2,371		(810		)	652		909		695		161		1,443
Total	$	—	$	8,300	$	4,512	$	3,788	$	(778	)	$	2,101	$	909	$	695	$	161	$	1,443

In 2011, the Company reported in aggregate $3.8 million of costs related to the relocation of our Sunnyvale, California activities to Austin, Texas that did not meet the definition of exit costs. This included costs of product sales of $0.4 million, research and development costs of $1.4 million; sales and marketing costs of $0.5 million; and, general and administrative costs of $1.5 million. These expenses include accelerated amortization of leasehold improvements related to facilities that ceased to be used upon completion of the relocation; personnel recruiting and training expense; and, duplicative rent and employee cost, offset by forfeited stock compensation.

In the second quarter of 2012, the Company entered into two sublease agreements for its former Austin, Texas location which decreased the amount accrued for contract termination by $1.1 million. During the fourth quarter of 2013, as a result of the termination of a contract with one of the subtenants, an additional $0.7 million expense was accrued for contract termination.