13. RESTRUCTURING

On August 28, 2017, the Company implemented a strategic restructuring to refocus the Company’s efforts on re-opening enrollment for and completing the INSPIRE clinical trial. During the three months ended September 30, 2017, the Company recorded $738,000 in restructuring expenses, including employee severance benefits and related costs, as well as a write-off of certain fixed assets. The Company expects to incur an additional $94,000 in general and administrative expenses and $67,000 in research and development expenses associated with this restructuring.

The following table summarizes the restructuring costs by category for the periods indicated:


		Three and Nine Months Ended September 30, 2017
		Cash		Non Cash (1)		Total
Research and development	$	602,000	$	41,000	$	643,000
General and administrative		95,000		—		95,000
	$	697,000	$	41,000	$	738,000

⁽¹⁾

The non-cash restructuring expenses represent write-offs of certain fixed assets in connection with the restructuring. The write-offs were recorded as a charge to research and development expense on the statement of operations.

The following table summarizes the restructuring reserve for the periods indicated:


		Three and Nine Months Ended
		September 30, 2017
Restructuring reserve beginning balance	$	—
Cash restructuring expenses incurred during the period		697,000
Amounts paid during the period		(348,000)
Restructuring reserve ending balance	$	349,000