13.	Restructuring

During the third quarter of 2016, our board of directors approved a restructuring plan that included a workforce reduction in our professional engineering services group. The workforce reduction impacted 33 personnel, comprised of both employees and consultants, representing approximately 17% of our pre-reduction headcount, and was intended to reduce expenses and to better align our organizational structure with our increasing strategic focus on our DataV software and services. The staff reductions from this restructuring were completed in October 2016.

The total amounts incurred in 2016 in connection with the restructuring by expense type was as follows (in thousands):

			Incurred Year Ended
	Total Estimated Expense		December 31, 2016
Severance	$	954	$	954
Other		31		31
Total	$	985	$	985

A reconciliation of the beginning and ending liability balances by expense type follows (in thousands):

	Severance		Other
	Expense		Expenses
Beginning Balance—January 1, 2016	$	—	$	—
Costs charged to expense		954		31
Costs paid or otherwise settled		954		29
Ending Balance—December 31, 2016	$	-	$	2

The restructuring costs have been included in the results of operations as follows (in thousands):

	Year Ended
	December 31,
	2016
Cost of revenue	$	968
Selling, general and administrative		17
Research and development		—
Total	$	985