Acquisition, Restructuring and Other Expense

Acquisition, restructuring and other expense consists of the following:



	Three Months Ended March 31,
	2018		2017
Restructuring costs included in cost of sales	$	—	$	1,169

Restructuring costs	$	—	$	1,322
Business acquisition costs	—		487
Legal matters	—		14,249
Acquisition, restructuring and other expense included in selling and administrative expense	$	—	$	16,058

During the three months ended March 31, 2018, we did not have any costs related to restructuring, acquisitions or legal matters.

During the three months ended March 31, 2017, we incurred $0.5 million in costs associated with the January 4, 2016 acquisition of SurgiQuest, Inc. The costs were associated with expensing of unvested options acquired and integration related costs.

During the three months ended March 31, 2017, we incurred $12.2 million in costs associated with the SurgiQuest, Inc. vs. Lexion Medical litigation verdict whereby SurgiQuest was found liable for $2.2 million in compensatory damages with an additional $10.0 million in punitive damages as further described in Note 13. These costs remain accrued in other current liabilities at March 31, 2018. In addition, during the three months ended March 31, 2017, we incurred $2.0 million in costs associated with this litigation and other legal matters.

During the three months ended March 31, 2017, we incurred $1.2 million in costs associated with operational restructuring. These costs were charged to cost of sales and included severance, inventory and other charges.

During the three months ended March 31, 2017, we restructured certain selling and administrative functions and incurred $1.3 million in costs consisting principally of severance charges.