Accrued Payroll and Employee Benefits

12 Months Ended

Dec. 31, 2017

Payables and Accruals [Abstract]

Accrued Payroll and Employee Benefits

Accrued Payroll and Employee Benefits

The components of our accrued payroll and employee benefits are as follows:

	December 31, 2017		December 31, 2016
	(in thousands)
Accrued payroll	$	808	$	1,075
Accrued benefits	408		1,613
Accrued severance	285		1,440
Total accrued payroll and employee benefits	$	1,501	$	4,128

In the year ended December 31, 2017, we recorded and paid executive management bonuses of $1.0 million, which were approved by the Compensation Committee. Additionally, in the year ended December 31, 2017 we revised our vacation policy, which resulted in a one-time, non-cash benefit and a decrease of $1.1 million to the accrued benefits liability.

The following table summarizes our accrued severance activity during the years ended December 31, 2017 and 2016:

	December 31, 2017			December 31, 2016
	(in thousands)
Balance, beginning of period	$	1,440		$	4,148
Adjustments to expense	1,714			1,489
Payments	(2,869		)	(4,197		)
Balance, end of period	$	285		$	1,440