Restructuring Obligations and Charges

9 Months Ended

Sep. 30, 2017

Restructuring Obligations and Charges [Abstract]

Note 7. Restructuring Obligations and Charges

Severance

For the three and nine months ended September 30, 2017, the Company recorded $86,000 of severance and benefit related costs, included in restructuring costs in the condensed consolidated statement of operations, related to cost reduction efforts, principally in the Company's subsidiary India office. As of September 30, 2017, $57,000 of these costs have been paid and $29,000 of unpaid costs are included in accrued liabilities in the condensed consolidated balance sheet.

Relocation

For the three and nine months ended September 30, 2017, the Company recorded $42,000 of relocation costs included in restructuring related costs in the condensed consolidated statement of operations, related to the relocation of several employees from the Company's subsidiary India office to US corporate headquarters. As of September 30, 2017, none of these costs have been paid and $42,000 of remaining unpaid costs are included in accrued liabilities in the condensed consolidated balance sheet.

The Company expects the remaining $71,000 of relocation and severance obligations to be fully paid by December 31, 2017.

	Relocation		Severance			Total
Restructuring obligations, June 30, 2017		-		-			-
Restructuring costs incurred		42,000		86,000			128,000
Cash payments		-		(57,000	)		(57,000	)

Restructuring obligations, September 30, 2017		42,000		29,000			71,000