Restructuring Costs

In the third quarter of 2013, the Company adopted the 2013 Plan 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 the Company expected 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 was substantially completed by December 31, 2014; however, the Company expects the remaining accrued severance related costs to be paid once final settlement litigation is completed, which can be at various times over the next twelve months.

In June 2017, the Board approved a comprehensive plan to increase operating performance (the “2017 Plan”). The 2017 Plan resulted in a realignment and reduction in workforce. The 2017 Plan was substantially completed by the end of the Company’s fiscal year ending December 31, 2018, and when combined with previous workforce reductions in the second quarter of Fiscal 2017 reduced the Company’s workforce to approximately 81 employees. In connection with the 2017 Plan, the Company incurred severance expense of $1.2 million. In making these changes, the Company prioritized customer support and development while consolidating operations and streamlining direct sales resources allowing the company to focus on the install base and develop alternate channels to the market.

Accrued restructuring costs as of December 31, 2018 associated with the 2013 and 2017 Plans is as follows:



	Severance related costs			Facility and other costs			Total
Original charge	$	3,179,131		$	426,889		$	3,606,020
Utilized/Paid	(2,067,554		)	(231,973		)	(2,299,527		)
Balance at December 31, 2013	$	1,111,577		$	194,916		$	1,306,493
Provisions/Additions	365,174			770,136			1,135,310
Utilized/Paid	(653,325		)	(759,563		)	(1,412,888		)
Balance at December 31, 2014	$	823,426		$	205,489		$	1,028,915
Provisions/Additions	55,527			117,468			172,995
Utilized/Paid	(161,313		)	(307,935		)	(469,248		)
Balance at December 31, 2015	$	717,640		$	15,022		$	732,662
Provisions/Additions	165,228			12,161			177,389
Utilized/Paid	(36,531		)	(27,183		)	(63,714		)
Balance at December 31, 2016	$	846,337		$	—		$	846,337
Provisions/Additions	(159,597		)	—			(159,597		)
Utilized/Paid	(38,341		)	—			(38,341		)
Balance at December 31, 2017	$	648,399		$	—		$	648,399
Provisions/Additions	(173,265		)	1,434,843			1,261,578
Utilized/Paid	(13,773		)	(981,396		)	(995,169		)
Balance at December 31, 2018	$	461,361		$	453,447		$	914,808

The severance related liabilities and facility and other liabilities are included within “accrued expenses” and "accounts payable" in the accompanying consolidated balance sheets. The expenses under the 2013 and 2017 Plans are included within “restructuring costs” in the accompanying consolidated statements of operations.