Restructuring and Other Expense

Restructuring and other expense consists of the following:



	Three Months Ended March 31,
	2015		2014

Restructuring costs included in cost of sales	$	2,329	$	948

Restructuring costs	$	6,180	$	713
Patent dispute and shareholder activism costs	—		2,484
Restructuring and other expense included in selling and administrative expense	$	6,180	$	3,197

During the three months ended March 31, 2014, we incurred $1.9 million in legal fees associated with a patent infringement claim, including $0.9 million in settlement costs. We also incurred $0.6 million in consulting fees related to shareholder activism.

During 2015 and 2014, we continued our operational restructuring plan. In 2015, we continued the consolidation of our Centennial, Colorado manufacturing operations into other existing CONMED manufacturing facilities. We expect our Centennial, Colorado consolidation is to be completed over the next 9 months. During 2014, we completed the consolidation of our Finland, operations into our Largo, Florida and Utica, New York manufacturing facilities and the consolidation of our Westborough, Massachusetts manufacturing operations into our Largo, Florida and Chihuahua, Mexico facilities. We incurred $2.3 million and $0.9 million in costs associated with the operational restructuring during the three months ended March 31, 2015 and 2014, respectively. These costs were charged to cost of sales and include severance and other charges associated with the consolidation of our Finland; Westborough, Massachusetts and Centennial, Colorado operations.

During 2015 and 2014, we restructured certain selling and administrative functions and incurred severance and other related costs in the amount of $6.2 million and $0.7 million, respectively, for the three months ended March 31, 2015 and 2014, respectively.

We have recorded an accrual in current and other long term liabilities of $8.9 million at March 31, 2015 mainly related to severance and lease impairment costs associated with the restructuring. Below is a rollforward of the accrual:




Balance as of January 1, 2015	$	8,254

Expenses incurred	2,794

Payments made	(2,170		)

Balance at March 31, 2015	$	8,878