Restructuring Costs

From time to time, the Company has undertaken restructuring and expense control measures to support its business performance and to align the Company’s cost structure with its resources. In the third quarter of 2013, the Company adopted a restructuring plan intended to better align the Company’s cost structure with the skills and resources required to more effectively execute the Company’s long-term growth strategy and to support revenue levels we expect to achieve on a go forward basis. In connection with the 2013 Plan the Company eliminated over 100 positions worldwide, implemented tighter expense controls, ceased non-core activities and closed or downsized several facilities. The 2013 Plan is expected to be completed during the first half of 2014. The total amount incurred under the 2013 Plan was $3.6 million of which $2.3 million was paid during 2013. Actions under the 2013 Plan were substantially completed as of December 31, 2013; however, this is an ongoing initiative and the Company expects to incur additional restructuring costs in the first half of 2014.

In July 2012, the Company undertook certain restructuring activities that included a workforce reduction of approximately 35 positions worldwide (the “2012 Plan”). These actions were intended to better align the Company’s cost structure with the skills and resources required to more effectively execute the Company’s long-term growth strategy and to support the anticipated revenue levels we expect to achieve on a go forward basis. The total amount incurred with respect to severance under the 2012 Plan was $0.8 million. Actions under the 2012 Plan were substantially completed during the third quarter of 2012.

Accrued restructuring costs as of December 31, 2013 associated with the 2013 and 2012 Plans are as follows:



	Reconciliation of Aggregate Liability Recorded for Restructuring Costs Under the 2013 Plan
	December 31, 2012		Provisions		Payments/ Utilization		December 31, 2013
Severance related costs	$	—	$	3,179,131	$	2,067,554	$	1,111,577
Facility and other costs	—		426,889		231,973		194,916
Total Restructuring Costs	$	—	$	3,606,020	$	2,299,527	$	1,306,493

	Reconciliation of Aggregate Liability Recorded for Restructuring Costs Under the 2012 Plan
	December 31, 2012		Provisions		Payments		December 31, 2013
Severance related costs	$	478	$	—	$	478	$	—

Accrued restructuring costs as of December 31, 2012 associated with the 2012 and 2011 Plans are as follows:



	Reconciliation of Aggregate Liability Recorded for Restructuring Costs Under the 2012 Plan
	December 31, 2011		Provisions		Payments/ Utilization		December 31, 2012
Severance related costs	$	—	$	770,749	$	770,271	$	478

	Reconciliation of Aggregate Liability Recorded for Restructuring Costs Under the 2011 Plan
	December 31, 2011		Provisions		Payments		December 31, 2012
Severance related costs	$	94,844	$	—	$	94,844	$	—
Facility and other costs	25,200		—		25,200		—
Total Restructuring Costs	$	120,044	$	—	$	120,044	$	—

The severance related liabilities and facility and other liabilities are included within “accrued expenses” and "accounts payable" in the accompanying consolidated balance sheet for 2013. The expenses under the 2013 Plan and the 2012 Plan are included within “restructuring costs” in the accompanying consolidated statements of operations. The remaining payments under the 2013 Plan are expected to be paid throughout 2014; however, there can be no assurance that all payments will be completed by that time. There were no remaining payments under the 2012 Plan as of December 31, 2013.