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Accrued expenses and other current liabilities, other non-current expenses
9 Months Ended
Sep. 30, 2018
Accrued expenses and other current liabilities, other non-current expenses  
Accrued expenses and other current liabilities, other non-current expenses

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

 

Accrued expenses and other current liabilities include the following items:

 

 

 

 

 

 

 

 

 

 

September 30, 

 

December 31,

 

    

2018

    

2017

 

 

in thousands

Accruals for services provided by vendors-not yet billed

 

$

2,404

 

$

2,348

Personnel related accruals and liabilities

 

 

3,858

 

 

5,646

Other current liabilities

 

 

836

 

 

844

Total

 

$

7,098

 

$

8,838

 

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. Depending on the circumstances surrounding an employee’s departure, the Company accrued the related termination costs over the service period or at the date of communication to the employee. Changes in accrued termination benefits (included in research and development expenses) for the nine months ended September 30, 2018, are detailed in the table below.

 

 

 

 

 

 

 

Accrued

 

 

termination

 

 

benefits

 

    

in thousands

Balance at December 31, 2017

 

$

625

Accrued through operations

 

 

96

Payments

 

 

(704)

Currency translation effects

 

 

 3

Balance at September 30, 2018

 

$

20