Restructuring

9 Months Ended

Sep. 30, 2020

Restructuring and Related Activities [Abstract]

Restructuring

Restructuring

Since the first quarter of 2017, we have been taking steps to optimize our processes, reduce job duplication, evaluate where we should shift and centralize activities, improve efficiencies, and rebalance our resources on what we believe to be higher return activities. These steps involve reductions in our overall employee headcount. The timing and scope of our headcount reductions will vary.

A summary of the charges in our consolidated statement of operations resulting from our restructuring activities is shown below:

	Three Months Ended September 30,			Nine Months Ended September 30,
(In thousands)	(Unaudited)			(Unaudited)
	2020		2019	2020		2019
Cost of sales	$	(13)	—	$	7	—
Research and development	38		34	4,716		690
Sales and marketing	512		2,993	8,055		7,958
General and administrative	121		990	683		2,512
Total restructuring and other related costs	$	658	4,017	$	13,461	11,160

A summary of balance sheet activity related to our restructuring activity is shown below:

	Restructuring Liability
	(in thousands)
Balance as of December 31, 2019	$	9,527
Income statement expense	13,461
Cash payments	(19,651)
Balance as of September 30, 2020	$	3,337

The liability of $3.3 million at September 30, 2020  relating  to  our restructuring activity  is  recorded  in the “accrued compensation” line item of our consolidated balance sheet.

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