NOTE 17. RESTRUCTURING

Restructuring charges in 2014 related to the consolidation of certain manufacturing, research and development operations at our corporate headquarters in Beaverton, Oregon, as well as the reorganization of business operations and the sales channel in Europe. As of December 31, 2014, these restructuring and consolidation activities were substantially complete,

Restructuring charges in 2013 were related to the integration and consolidation of manufacturing operations in 2011 which resulted in lease abandonment charges.

Summary

Restructuring charges were as follows (in thousands):


	Year Ended December 31,
	2014		2013		2012
Termination and severance related	$	683	$	—	$	—
Lease abandonment and termination		553		227		—

	$	1,236	$	227	$	—

Restructuring costs were included in our Consolidated Statements of Operations as follows (in thousands):


	Year Ended December 31,
	2014		2013		2012
Cost of sales	$	154	$	—	$	—
Selling, general and administrative		1,082		227		—

	$	1,236	$	227	$	—

The following tables summarize the charges, expenditures and write-offs and adjustments related to our restructuring accruals (in thousands):


Year Ended December 31, 2014	Beginning Accrued Liability		Charged to Expense, Net		Expend- itures			Write-Offs and Adjust- ments		Ending Accrued Liability
Termination and severance related	$	—	$	683	$	(375	)	$	—	$	308
Lease abandonment		2,129		553		(1,031	)		—		1,651

	$	2,129	$	1,236	$	(1,406	)	$	—	$	1,959


Year Ended December 31, 2013	Beginning Accrued Liability		Charged to Expense, Net		Expend- itures			Write-Offs and Adjust- ments		Ending Accrued Liability
Lease abandonment	$	3,034	$	227	$	(1,132	)	$	—	$	2,129


Year Ended December 31, 2012	Beginning Accrued Liability		Charged to Expense, Net		Expend- itures			Write-Offs and Adjust- ments		Ending Accrued Liability
Termination and severance related	$	10	$	—	$	(10	)	$	—	$	—
Lease abandonment		4,137		—		(1,103	)		—		3,034

	$	4,147	$	—	$	(1,113	)	$	—	$	3,034

We expect all accrued restructuring costs will be paid by the end of 2015.