NOTE 15. 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 by mid-2018 and a move from its headquarters facility in Newark, California to Lake Forest, Illinois.

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 June 30,				Six Months Ended June 30,
	2018		2017		2018		2017
Employee compensation costs	$	5,814	$	3,441	$	14,593	$	3,441
Other exit costs		—		—		238		—
Total restructuring costs	$	5,814	$	3,441	$	14,831	$	3,441

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


	Employee compensation costs		Other exit costs		Total
Balance at December 31, 2017	$	9,483	$	—	$	9,483
Net accruals		8,779		238		9,017
Non-cash reductions		(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 reductions		(2,300)		—		(2,300)
Cash paid		(4,834)		—		(4,834)
Balance at June 30, 2018	$	5,500	$	-	$	5,500

As of June 30, 2018, the full $5.5 million accrued restructuring liability balance was classified as a current liability in the Condensed Consolidated Balance Sheet. The Company has incurred $24.4 million in related restructuring costs since the announcement of the plan in December 2017 through June 30, 2018. The Company expects to incur additional related restructuring costs of $5.0 million to $7.0 million through June 30, 2019.