Other current liabilities

12 Months Ended

Dec. 31, 2016

7.	Other current liabilities

	December 31,
(U.S. Dollars, in thousands)	2016		2015
Accrued expenses	$	15,534	$	19,616
Salaries, bonuses, commissions and related taxes payable		19,636		18,190
Accrued legal and settlement expenses		23,081		22,608
Non-income taxes payable		7,301		1,428
Other payables		3,536		3,755
	$	69,088	$	65,597

In December 2016, the Company approved and initiated a planned restructuring, which primarily affects the Extremity Fixation SBU, to streamline costs, improve operational performance, and wind down a non-core business. The restructuring plan consists of primarily severance charges and the write-down of certain assets. The Company expects to incur total pre-tax expense of approximately $3.0 million in 2016 and 2017 in connection with this restructuring activity, of which $2.0 million was incurred in December 2016, including $1.5 million of severance charges included in operating expenses and $0.4 million of inventory write-down charges included in cost of sales. The Company made payments of $0.1 million in 2016 and had an accrual of $1.5 million as of December 31, 2016 in other current liabilities related to the planned restructuring.