Restructuring Charges (Notes)

6 Months Ended

Jun. 30, 2016

Restructuring and Related Activities Disclosure [Text Block]

Restructuring Charges

During the year ended December 31, 2015, we incurred restructuring charges related to: (i) an agreement with Dr. Lopez, a member of our Board of Directors and a former employee in our research and development department, pursuant to which we bought out Dr. Lopez's right to employment under his then-existing employment agreement; (ii) the reorganization of our corporate infrastructure, resulting in one-time employee termination benefits and other associated costs; and (iii) a commitment to a plan to sell our Slovakia manufacturing facility. The assets of the manufacturing facility are classified as assets held for sale and are included as a separate line item in our condensed consolidated balance sheet. The sale is expected to be completed during the second half of 2016. The plan to close the facility resulted in a pre-tax restructuring charge for employee termination benefits, government incentive repayments and other associated costs. There was $0.4 million in restructuring charges incurred for the three and six months ended June 30, 2016. Of these charges $0.2 million were related to the closure of the Slovakian manufacturing facility and are included in the below table, and the other $0.2 million was related to a one-time charge unrelated to the events disclosed above.

The following table summarizes the details of changes in our restructuring-related accrual for the period ending June 30, 2016 (in thousands):



	Accrued Balance December 31, 2015		Charges Incurred		Payments			Currency Translation		Other Adjustments			Accrued Balance June 30, 2016
Severance pay and benefits	$	2,505	$	25	$	(1,421	)	$	69	$	172		$	1,350
Government incentive repayment	1,884		—		(1,769		)	57		(172		)	—
Employment agreement buyout	1,845		—		(188		)	—		—			1,657
Other corporate restructuring	305		168		(251		)	—		—			222
	$	6,539	$	193	$	(3,629	)	$	126	$	—		$	3,229