Restructuring expense in 2011 primarily relates to severance costs for headcount reductions in the corporate infrastructure departments. Restructuring expense in 2010 primarily relates to continuing lease obligations on facilities previously used for call center operations, for which management had a plan to exit at December 31, 2009, but the cease-use date did not occur until January 2010. Costs that relate to ongoing operations are not part of restructuring expense. Restructuring expense by type are as follows (in thousands):

	For The Three Months Ended June 30, 2011

	Employee Termination Costs		Continuing Lease Obligations		Asset Write-offs		Total
Restructuring expense	$	398	$	—	$	—	$	398

	For The Three Months Ended June 30, 2010

	Employee Termination Costs		Continuing Lease Obligations		Asset Write-offs		Total
Restructuring expense	$	68	$	—	$	—	$	68

	For The Six Months Ended June 30, 2011

	Employee Termination Costs		Continuing Lease Obligations		Asset Write-offs		Total
Restructuring expense	$	491	$	—	$	—	$	491

	For The Six Months Ended June 30, 2010

	Employee Termination Costs		Continuing Lease Obligations		Asset Write-offs		Total
Restructuring expense	$	115	$	2,463	$	93	$	2,671

Restructuring expense and payments against liabilities are as follows (in thousands):

		For The Six Months Ended June 30, 2011

		Employee Termination Costs			Continuing Lease Obligations			Asset Write-offs		Total
Balance, beginning of period		$	19		$	2,339		$	—	$	2,358
	Restructuring expense		491			—			—		491
	Payments		(325	)		(661	)		—		(986	)
	Write-offs		—			—			—		—

Balance, end of period		$	185		$	1,678		$	—	$	1,863

At June 30, 2011, restructuring liabilities of $0.9 million are included in accrued expenses and other current liabilities and $1.0 million are included in other long-term liabilities in the accompanying consolidated balance sheet. At December 31, 2010, restructuring liabilities of $1.2 million are included in accrued expenses and other current liabilities and $1.2 million are included in other long-term liabilities in the accompanying consolidated balance sheet. Tree.com does not expect to incur significant additional costs related to the prior restructurings noted above.