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 determined to close our Taiwan branch office, 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 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, not beginning in the second quarter of 2019. For the three months ended March 31, 2019 and 2018, respectively, we did incur any charges for restructuring costs under this plan. For the three months ended March 31, 2020, $0.4 million in restructuring costs were paid. The ending balance for accrued restructuring charges is $0.1 million as of March 31, 2020 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 thousands):

	For the three months ended
	March 31, 2020
Balance at beginning of period	$	472
Restructuring costs		—
Cash payments		(428	)
Balance at end of period	$	44

	As of March 31,2020
Estimated timing of future payments:
Remainder of 2020	$	44