13. 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 and in April 2018 relocated the administration office functions. The following table provides a rollforward of the Company’s severance and transition costs liabilities related to those initiatives:

The Company did not record any restructuring expenses during the three months ended March 31, 2018 and 2017.

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


		Three Months Ended
		March 31, 2018
		Cash
Research and development	$	139
General and administrative		57
	$	196

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


		Three Months Ended
		March 31, 2018
Restructuring reserve beginning balance	$	348
Cash restructuring expenses incurred during the period		—
Amounts paid during the period		(196)
Restructuring reserve ending balance	$	152