Restructuring

The Company's restructuring costs related to the wind down of our legacy platform and severance costs associated with re-prioritizing and reallocating resources to focus on areas showing high growth potential. The Company expects restructuring costs to be completed by December 31, 2017. There was no restructuring expense during the three months ended September 30, 2017 and approximately $2.3 million during the nine months ended September 30, 2017. During the three and nine months ended September 30, 2016, there was a benefit of approximately $0.4 million due to the cash collection of a previously written off bad debt. The restructuring liability was approximately $2.5 million as of September 30, 2017 and $2.6 million as of December 31, 2016. It is classified as accrued expenses and other current liabilities on the condensed consolidated balance sheets.

The following table presents the detail of the liability for the Company's restructuring charges for the periods presented (amounts in thousands):



	September 30, 2017			December 31, 2016
Balance, Beginning of the year	$	2,551		$	1,328
Severance and other associated costs	368			1,585
Cash payments	(2,340		)	(1,328		)
Wind down cost legacy platform	1,947			966
Balance, End of period	$	2,526		$	2,551

The following table presents the detail of expenses for the Company's restructuring charges for the three months ended September 30, 2017 (amounts in thousands):



	September 30, 2017			September 30, 2016
Severance and other associated costs	$	(31	)	$	—
Wind down cost legacy platform	31			(384		)
Total restructuring costs	$	—		$	(384	)

The following table presents the detail of expenses for the Company's restructuring charges for the nine months ended September 30, 2017 (amounts in thousands):



	September 30, 2017		September 30, 2016
Severance and other associated costs	$	368	$	—
Wind down cost legacy platform	1,947		(384		)
Total restructuring costs	$	2,315	$	(384	)