7 Accrued expenses and other current liabilities, other non-current expenses

Accrued expenses and other current liabilities include the following items:


	March 31,		December 31,
	2018		2017
	in thousands
Accruals for services provided by vendors-not yet billed	$	3,804	$	2,348
Personnel related accruals and liabilities		2,247		5,646
Other current liabilities		440		844
Total	$	6,491	$	8,838

According to the previously reported Glybera Termination Agreement the Company is responsible for terminating the Phase IV post-approval study. As of March 31, 2018, the accrual related to these obligations was $0.4 million (including a non-current portion of $0.3 million) compared to $0.6 million ($0.3 million non-current) as of December 31, 2017.

Restructuring plan

In November 2016, the Company announced a plan to restructure its activities resulting from a company-wide strategic review with the aim of refocusing its pipeline, consolidating its manufacturing capabilities into its Lexington, Massachusetts site, reducing operating costs and enhancing overall execution. At various dates between December 2016 and February 2018, the Company entered into termination agreements with certain employees. The Company expects to complete the restructuring in April 2018. Depending on the individual fact pattern, the Company accrued the related termination costs over the service period or at the date of communication to the employees. Changes in accrued termination benefits (included in research and development expenses) for the three months ended March 31, 2018, are detailed in the table below.


	Accrued
	termination
	benefits
	in thousands
Balance at December 31, 2017	$	625
Accrued through profit and loss		53
Payments		(476)
Currency translation effects		10
Balance at March 31, 2018	$	212