	December 31,
(U.S. Dollars, in thousands)	2018		2017
Accrued expenses	$	6,206	$	6,984
Salaries, bonuses, commissions and related taxes payable		21,608		24,635
Accrued distributor commissions		10,073		9,192
Accrued legal and settlement expenses		4,196		7,673
Contingent consideration liability		13,600		—
Non-income taxes payable		3,638		3,180
Other payables		8,598		9,631
Other current liabilities	$	67,919	$	61,295

In December 2016, the Company approved and initiated a planned restructuring, which primarily affects the Orthofix Extremities reporting segment, to streamline costs, improve operational performance, and wind down a non-core business. The Orthofix Extremities restructuring plan consisted of primarily severance charges, professional fees and the write-down of certain assets. The Company incurred total pre-tax expense of approximately $3.2 million in connection with this restructuring activity, largely within cost of sales and operating expenses. In 2016, the Company incurred expenses of $2.0 million, including $0.4 million of inventory write-down charges, and made payments of $0.1 million, resulting in an accrual of $1.5 million as of December 31, 2016. In 2017, the Company incurred costs of $1.3 million and made payments of $2.1 million, resulting in an accrual of $0.7 million as of December 31, 2017. In 2018, the Company made adjustments of $0.1 million to decrease the accrual and payments of $0.5 million, resulting in a remaining accrual of $0.1 million as of December 31, 2018 within other current liabilities.

In September 2017, the Company approved and executed an additional restructuring plan, which primarily affected the entity’s corporate shared services in the U.S. to streamline costs and to improve operational performance. The U.S. restructuring plan consisted primarily of severance charges. The Company incurred total pre-tax expense of approximately $1.7 million in connection with this restructuring activity, all of which was recognized in 2017, within cost of sales and operating expenses. Payments were made in 2017 of $0.6 million, resulting in an accrual of $1.1 million as of December 31, 2017 in other current liabilities related to the planned restructuring and made further payments of $1.1 million in 2018 to complete the U.S. restructuring plan.