RESTRUCTURING CHARGES

In June 2017, the Company announced a limited reduction-in-force in order to streamline operations and achieve operating efficiencies. The activities related to that reduction-in-force were completed during the third quarter of 2017. In December 2017, the Company initiated a company-wide restructuring plan following the entry into the Commercialization Agreement with Collegium. This plan focused on a reduction of the Company’s pain sales force during the first quarter of 2018, a reduction of the staff at its headquarters office during the second quarter of 2018 and a move from its headquarters facility in Newark, California to Lake Forest, Illinois in the third quarter of 2018.

The following table summarizes the total expenses recorded related to the 2017 restructuring and one-time termination cost activities by type of activity and the locations recognized within the consolidated statements of operations as restructuring costs (in thousands):



	Three Months Ended September 30,				Nine Months Ended September 30,
	2018		2017		2018		2017
Employee compensation costs	$	400	$	434	$	14,993	$	3,875
Fixed Asset disposals and accelerated depreciation of leasehold improvements	3,511		—		3,511		—
Other exit costs	—		—		238		—
Total restructuring costs	$	3,911	$	434	$	18,742	$	3,875

Selected information relating to accrued restructuring, severance costs and one-time termination costs is as follows (in thousands):



	Employee compensation costs			Fixed Asset and Other exit costs			Total
Balance at December 31, 2017	$	9,483		$	—		$	9,483
Net accruals	8,779			238			9,017
Non-cash adjustments	(258		)	—			(258		)
Cash paid	(11,184		)	(238		)	(11,422		)
Balance at March 31, 2018	$	6,820		$	—		$	6,820
Net accruals	5,814			—			5,814
Non-cash adjustments	(2,300		)	—			(2,300		)
Cash paid	(4,834		)	—			(4,834		)
Balance at June 30, 2018	5,500			—			5,500
Net accruals	400			3,511			3,911
Non-cash adjustments	173			(3,511		)	(3,338		)
Cash paid	(4,238		)	—			(4,238		)
Balance at September 30, 2018	$	1,835		$	—		$	1,835

As of September 30, 2018, the full $1.8 million accrued restructuring liability balance was classified as a current liability in the Condensed Consolidated Balance Sheet. The Company has incurred $31.9 million in related restructuring costs since the announcement of the plan in December 2017 through September 30, 2018. The Company expects to incur additional related restructuring costs of $1.5 million to $3.0 million through June 30, 2019.