Note 7. Restructuring

In 2014, the Company initiated a restructuring plan (the “2014 Restructuring Plan”) to refocus on its strategy execution, optimize its structure, and improve operational efficiencies. The 2014 Restructuring Plan consisted of workforce reductions primarily in the U.S. and in China. Restructuring charges recorded in the nine months ended September 30, 2015 was $0.2 million and was included within cost of goods sold and operating expenses. The remaining restructuring liability is expected to be paid through October 2015.

The following table summarizes activity associated with restructuring obligations during the nine months ended September 30, 2015 (in thousands):


	Workforce
	Reduction		Facilities		Total
Restructuring obligations, December 31, 2014	$	54	$	100	$	154
Restructuring costs incurred		169		—		169
Cash payments		(223)		(90)		(313)
Restructuring obligations, September 30, 2015	$	—	$	10	$	10