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Restructuring Charges
9 Months Ended
Sep. 30, 2021
Restructuring Charges  
Restructuring Charges

G.Restructuring Charges

During the nine months ended September 30, 2020, the Company recorded a $(0.1) million adjustment to severance charges and $1.6 million in incremental benefits related to the 2019 corporate restructuring.

A summary of payments made against the corporate restructuring charge related to the employee terminations in 2021 is as follows:

Employee

Termination

    

Benefits Costs

Balance at December 31, 2020

$

784

Payments during the period

(278)

Balance at September 30, 2021

$

506

In addition to the termination benefits and other related charges, the Company has subleased laboratory and office space at 830 Winter Street in Waltham, Massachusetts no longer used in the business. The decision to vacate part of its corporate office resulted in a change in asset groupings and also represented an impairment indicator. The Company determined and continues to believe that the right-of-use asset and leasehold improvements are recoverable based on expected sublease income, and therefore, no impairment has been recorded.