Restructuring

On September 16, 2013, the Company announced that Scient'x began a process to significantly restructure its business operations in France in an effort to improve operating efficiencies and rationalize its cost structure. The restructuring included a reduction in Scient'x's workforce and closing of the manufacturing facilities in France. The Company has recorded total costs of $10.4 million to date associated with this restructuring, which includes employee severance, social plan benefits and related taxes, facility closing costs, manufacturing transfer costs, and contract termination costs. In accordance with ASC Topic 420, Accounting for Costs Associated with Exit or Disposal Activities, and ASC Topic 712, Non Retirement Postemployment Benefits, the Company has recorded a restructuring charge accrual in accrued expenses of $0.7 million within the condensed consolidated balance sheet as of September 30, 2014. Additionally, the Company has recorded restructuring expense of $0.7 million within the condensed consolidated statement of operations for the nine months ending September 30, 2014. The Company has substantially completed the activities associated with the restructuring as of September 30, 2014, and a substantial portion has been paid.

Below is a table of the movement (in thousands):



	Accrued Balance at		Expensed		Paid and			Accrued Balance at		Total Costs
	December 31, 2013		September 30, 2014		Other			September 30, 2014		Incurred
Social plan costs	$	9,170	$	197	$	(8,637	)	$	730	$	9,450
Other restructuring costs	—		509		(509		)	—		921
Total	$	9,170	$	706	$	(9,146	)	$	730	$	10,371