15. Restructuring

In connection with the sale of the International Business (described in Note 4), the Company terminated employment agreements with several executive officers, including the chief executive officer and the chief financial officer, and commenced an employee headcount reduction program. In conjunction with the restructuring program, the Company recorded restructuring expenses related to severance liabilities and post-employment benefits. A rollforward of the accrued restructuring liability is presented below (in thousands):

Balance at January 1, 2018	$	520
Accrued restructuring charges		398
Payments		(379	)
Balance at March 31, 2018		539
Accrued restructuring charges		193
Payments		(250	)
Balance at June 30, 2018		482
Accrued restructuring charges		167
Payments		(313	)
Balance at September 30, 2018	$	336

All activities and costs are expected to be completed during early 2019.

Additionally, on July 6, 2015, the Company announced a restructuring of its manufacturing operations in California in an effort to improve its cost structure. The restructuring included a reduction in workforce and closing the California manufacturing facility in 2017. The Company incurred expenses of $0.1 million and $0.3 million during the three and nine months ended September 30, 2017, respectively, related to these restructuring activities. There was no expense attributed to this transaction for the three and nine months ended September 30, 2018.