Business Restructuring (Notes)

12 Months Ended

Dec. 31, 2020

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure

13. Business Restructuring

The Company restructured its business activities in the second quarter of 2019 to reduce operating costs and improve efficiency. Operations were consolidated in a single location, headcount was reduced, and excess inventory was written down to net realizable value. The impairment reserve was further adjusted in the third quarter of 2019 to bring the total recorded restructuring charge to $2.6 million in 2019. This charge was increased by $350,000 in 2020 to reflect estimates of idle facility costs. The impairment reserve against the right to use asset was $400,000 at December 31, 2020.

The reserve for business restructuring as of December 31, 2020 is presented below.

Description	Balance at Beginning of Period		Provision		Amounts Paid Out		Balance at End of Period
December 31, 2020
Severance obligations:	$	—	$	—	$	—	$	—
Relocation costs:	—		—		—		—
Impairment charge for idle facility	400,000		350,000		(350,000)		400,000
December 31, 2019
Severance obligations:	$	—	$	224,773	$	(224,773)	$	—
Relocation costs:	—		100,000		(100,000)		—
Impairment charge for idle facility	—		400,000		—		400,000

Within the Company's Statements of Operations for the year ended December 31, 2020, $350,000 of impairment costs were recorded as follows: $154,000 within research and development, $87,500 within sales and marketing, and $108,500 within general and administrative.

Within the Company's Statement of Operations for the year ended December 31, 2019, $1,895,884 of inventory-related write downs were recorded within cost of revenues, and severance and relocation costs were recorded as follows: $311,514 within research and development, $221,387 within sales and marketing, and $191,872 within general and administrative.