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Restructuring Charges
12 Months Ended
Dec. 31, 2015
Restructuring Charges

18. Restructuring Charges

On September 2015, the Company initiated a restructuring of the organization as a result of its shift to commercial production of AFREZZA. In connection with the restructuring, the Company reduced its total workforce by approximately 26% to 198 employees. The Company recorded restructuring charges of $5.9 million, $1.9 million, and $0.4 million for the years ended December 31, 2015, 2014, and 2013, respectively. As of December 31, 2015, the Company paid $2.8 million and the remaining balance is expected to be paid in the first quarter of 2016.

The $5.9 million of costs associated with the restructuring are included in “Research and development” and “General and administrative” operating expenses in the condensed consolidated statements of operations as $3.0 million and $2.9 million, respectively, for the year ended December 31, 2015.

As of December 31, 2015 and 2014, the Company had a restructuring accrual of $3.0 million and $0.3 million, respectively. The Company did not have a restructuring accrual as of December 31, 2013.