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 restructuring plan was substantially complete as of December 31, 2018 and therefore no charges were incurred in the three months ended March 31, 2019.

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 March 31,
	2019		2018
Employee compensation costs	$	—	$	8,779
Fixed Asset disposals and accelerated depreciation of leasehold improvements	—		—
Other exit costs	—		238
Total restructuring costs	$	—	$	9,017

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



	Employee compensation costs
Balance at December 31, 2018	$	1,578
Net accruals	—
Non-cash adjustments	—
Cash paid	(758		)
Balance at March 31, 2019	$	820

As of March 31, 2019, the full $0.8 million accrued restructuring liability balance was classified as a current liability in the Condensed Consolidated Balance Sheet.