Restructuring

In the three months ended March 31, 2016, we recorded severance costs of $1.4 million for terminated employees in connection with the reorganization of our operations primarily in France and Italy. These one-time termination benefits were recorded over the remaining service period where employees were required to stay through their termination date to receive the benefits and included within cost of product sales and selling, general and administrative expenses in our consolidated statements of income. As of March 31, 2016, we had incurred total termination benefit costs of $2.5 million in connection with this reorganization. We do not expect to incur any additional material one-time termination benefit costs relating to these restructuring activities in 2016.

The following table summarizes the amounts related to restructuring through March 31, 2016 (in thousands):



	Termination Benefits
Balance at December 31, 2015	$	1,105
Expense	1,410
Payments	(879		)
Balance at March 31, 2016	$	1,636

The balances as of March 31, 2016 and December 31, 2015 were included within accrued liabilities in our condensed consolidated balance sheets.