17. RESTRUCTURING

On August 28, 2017, the Company implemented a strategic restructuring. In conjunction with the strategic restructuring, the Company completed a reduction in force eliminating approximately 39% of its workforce. For the year ended December 31, 2017, the Company recorded $898 in restructuring expenses, including employee severance benefits and related costs, as well as a write-off of certain fixed assets.

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


		Year Ended December 31, 2017
		Cash		Non Cash (1)		Total
Research and development	$	669	$	41	$	710
General and administrative		188		—		188
	$	857	$	41	$	898

(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:


		Year Ended
		December 31, 2017
Restructuring reserve beginning balance	$	—
Cash restructuring expenses incurred during the period		857
Amounts paid during the period		(509)
Restructuring reserve ending balance	$	348