Note 11 - Restructuring Costs

9 Months Ended

Sep. 30, 2020

Notes to Financial Statements

Restructuring and Related Activities Disclosure [Text Block]

11.

Restructuring costs

In

May 2019,

we approved a severance plan that included a workforce elimination of approximately

38

positions in the United States and internationally. In

October 2019,

we decided to close our Taiwan branch office, which resulted in elimination of approximately

17

additional positions by the end of

2019.

An involuntary termination benefit plan was provided to employees of the Taiwan branch in order to reduce go-forward operating costs and to re-align our go-forward business model. The costs associated with these actions consisted primarily of charges for restructuring costs related to severance and benefits, and a non-cash impairment charge related to certain software development cost assets. We incurred aggregate restructuring charges of approximately

$2.3

million associated with these actions during

2019,

beginning in the

second

quarter of

2019.

For the 

three

and

nine

months ended

September 30, 2020

, we did

not

incur any charges for restructuring costs under this plan. For the

three

months ended

September 30, 2020,

no

restructuring costs were paid.  For the

nine

months ended

September 30, 2020

,

$0.5

million in restructuring costs were paid and there is

no

remaining balance of accrued restructuring charges on our consolidated balance sheet at

September 30, 2020

.

The following tables show the activity and estimated timing of future payouts for accrued restructuring costs (in thousands):

	For the nine months ended
	September 30, 2020
Balance at beginning of period	$	472
Restructuring costs		—
Cash payments		(472	)
Balance at end of period	$	—