RESTRUCTURING COSTS AND ACCRUALS

In February 2016, we committed to a cost efficiency program that encompassed a series of measures intended to allow us to more efficiently operate in a leaner, more directed cost structure. These included reductions in our workforce, consolidation of facilities, transfers of certain business processes to lower cost regions, and reductions in other third-party services costs.

During the three months ended June 30, 2019, we recorded restructuring recoveries of $0.3 million for employee severance cost adjustments. For the six months ended June 30, 2019, the $0.3 million recoveries partially offset charges of $0.6 million for employee severance cost adjustments recorded during the three months ended March 31, 2019.

During the three and six months ended June 30, 2018, we recorded restructuring charges of $0.3 million and $3.2 million, respectively. The restructuring charges for the six months ended June 30, 2018 included $0.8 million of severance costs adjustments, $1.5 million facility restructuring accrual adjustments resulted from the consolidation of our facilities in Burlington, Massachusetts, and $0.9 million of leasehold improvement write-off.

Restructuring Summary

The following table sets forth restructuring expenses recognized for the three and six months ended June 30, 2019 and 2018 (in thousands):



	Three Months Ended June 30,						Six Months Ended June 30,
	2019			2018			2019		2018
Employee	$	(269	)	$	687		$	266	$	855
Facility	—			(1,619		)	5		1,072
Total facility and employee charges	(269		)	(932		)	271		1,927
Other	—			1,200			18		1,248
Total restructuring charges, net	$	(269	)	$	268		$	289	$	3,175

The following table sets forth the activity in the restructuring accruals for the six months ended June 30, 2019 (in thousands):



	Employee			Facility			Total
Accrual balance as of December 31, 2018	$	2,541		$	318		$	2,859
Restructuring charges and revisions	266			5			271
Accretion	—			9			9
Cash payments	(2,410		)	(79		)	(2,489		)
Foreign exchange impact on ending balance	(23		)	1			(22		)
Accrual balance as of June 30, 2019	$	374		$	254		$	628
Less: current portion	374			119			493
Long-term accrual balance as of June 30, 2019	$	—		$	135		$	135

The employee restructuring accrual at June 30, 2019 represents severance costs to former employees that will be paid out within 12 months, and is, therefore, included in the caption “accrued expenses and other current liabilities” in our condensed consolidated balance sheets as of June 30, 2019.

The facility restructuring accrual at June 30, 2019 represents contractual lease payments, net of actual or estimated sublease income, on space vacated as part of our restructuring actions. The leases, and payments against the amounts accrued, extend through 2026 unless we are able to negotiate earlier terminations. Of the total facility restructuring balance, $0.1 million is included in the caption “accrued expenses and other current liabilities” and $0.1 million is included in the caption “other long-term liabilities” in our condensed consolidated balance sheet as of June 30, 2019.