In May 2019, we approved a severance plan that included a workforce elimination of approximately 38 positions in the U.S. and internationally. In October 2019, we determined to close our Taiwan branch office by December 31, 2019, which resulted in elimination of approximately 17 additional positions. An involuntary termination benefit plan was done in order to reduce go-forward operating costs and re-align our go-forward business model to support future business initiatives. The costs associated with these actions consist 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 the twelve months of 2019 and 2018, we incurred $2.3 million and none, respectively, in charges for restructuring costs under this plan. For the twelve months ended December 31, 2019, $1.5 million in restructuring costs were paid. The ending balance for accrued restructuring charges is $0.5 million as of December 31, 2019 and is included as part of accrued compensation on the consolidated balance sheets.

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

	Year Ended December 31,
	2019			2018
Balance as of December 31, 2018	$	-		$	—
Restructuring costs		2,343			—
Non-cash asset impairment charge		(375	)		—
Cash payments		(1,507	)		—
Balance as of December 31, 2019	$	461		$	—

	As of December 31,
Estimated timing of future payments:	2019		2018
Expected to be paid in 2020	$	461	$	—