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Restructuring Costs (Tables)
12 Months Ended
Dec. 31, 2016
Restructuring Costs [Abstract]  
Schedule of restructuring and related costs

The following table summarizes the restructuring accruals for the years ended December 31, 2014, 2015 and 2016:

 

 

 

 

 

 

 

 

 

 

 

 

 

    

Employee and

    

PROCEED

    

 

 

 

 

 

Contract

 

Trial

 

 

 

 

 

 

Termination

 

Termination

 

 

 

 

 

 

Accrual

 

Accrual

 

Total

 

Balance, January 1, 2014

 

$

 

$

 

$

 

Charges for the year ended December 31, 2014

 

 

1,300,000

 

 

4,100,000

 

 

5,400,000

 

Amounts paid in the year ended December 31, 2014

 

 

(1,300,000)

 

 

(2,800,000)

 

 

(4,100,000)

 

Balance, December 31, 2014

 

$

 

$

1,300,000

 

$

1,300,000

 

Balance, January 1, 2015

 

 

 

 

1,300,000

 

 

1,300,000

 

Revised estimates in the year ended December 31, 2015

 

 

 —

 

 

134,000

 

 

134,000

 

Amounts paid in the year ended December 31, 2015

 

 

 —

 

 

(1,387,400)

 

 

(1,387,400)

 

Balance, December 31, 2015

 

$

 —

 

$

46,600

 

$

46,600

 

Balance, January 1, 2016

 

$

 

$

46,600

 

$

46,600

 

Revised estimates in the year ended December 31, 2016

 

 

 

 

(15,800)

 

 

(15,800)

 

Amounts paid in the year ended December 31, 2016

 

 

 

 

(30,800)

 

 

(30,800)

 

Balance, December 31, 2016

 

$

 —

 

$

 —

 

$

 —