Reduction in Force

9 Months Ended

Sep. 30, 2022

Reduction in Force

Reduction in Force

Note 14. Reduction in Force

On July 28, 2022, the board of directors approved a plan designed to improve the Company’s efficiency by reducing operating expenses and extending liquidity. In addition to decreasing other operating expenses, the plan included a reduction in force representing approximately 10% of the Company’s workforce. Employee severance and benefits costs related to the reduction in force that were incurred during the three and nine months ended September 30, 2022 are as follows (in thousands):

	Three and nine months ended
	September 30, 2022
Research and development	$	1,095
Sales and marketing		318
General and administrative		417
Total employee severance and benefits costs	$	1,830

The Company incurred substantially all of the cash payments related to employee severance and benefits costs in the third quarter of 2022. As of September 30, 2022 the remaining accrual for cash payments related to employee severance and benefits costs is $0.2 million. The Company expects to incur the remaining cash payments in the fourth quarter of 2022. The remaining accrual is included in accrued expenses and other current liabilities on the condensed consolidated balance sheets.