Restructuring

During the six months ended June 30, 2017, the Company initiated restructuring actions consisting primarily of workforce reductions in order to reduce its operating costs. During the three months ended September 30, 2017, the Company initiated further restructuring actions in order to focus on key growth initiatives and a lower break even revenue level through lower operating expenses and manufacturing costs. Actions included a reduction in force, facilities consolidation and certain asset-related adjustments. These actions are expected to reduce quarterly operating expenses and costs of goods sold by approximately $2.0 million and $0.6 million, respectively, when fully realized in the first quarter of 2018. The Company recorded $3.1 million and $4.1 million in restructuring charges within cost of goods sold and operating expenses in the three and nine months ended September 30, 2017, respectively. Additionally, the Company recorded a charge of $2.0 million to cost of goods sold in the three months ended September 30, 2017 for discontinued product inventory write-downs related the Company's decisions to end-of-life certain products. Restructuring activities for the nine months ended September 30, 2017 were as follows (in thousands):



	Employee Severance			Facilities Consolidation			Asset-Related			Total
Restructuring obligations December 31, 2016	$	—		$	—		$	—		$	—
Charges	1,790			1,930			394			4,114
Cash payments	(902		)	—			—			(902		)
Non-cash settlements and other	—			(149		)	(323		)	(472		)
Restructuring obligations September 30, 2017	$	888		$	1,781		$	71		$	2,740

The current restructuring liability reported in Accrued and other current liabilities in the Condensed Consolidated Balance Sheets as of September 30, 2017 was $1.7 million. The non-current restructuring liability reported in Other noncurrent liabilities in the Condensed Consolidated Balance Sheets as of September 30, 2017 was $1.0 million. The Company expects to incur additional costs of approximately $0.7 million in severance charges in connection with its restructuring activities in the three months ending December 31, 2017.