Costs related to the Company's reductions in workforce and closure of its China operations are included within Restructuring and Other Charges in the consolidated statements of operations. A reconciliation of the beginning and ending related liability balances, included within Accrued and Other Current Liabilities in the consolidated balance sheets, is as follows (in thousands):


	One-time employee termination benefits			Other costs (primarily China asset disposals and impairments)			Total restructuring and other charges
Restructuring liability balance—December 31, 2022	$	—		$	—		$	—
Costs incurred and charged to expense		7,467			610			8,077
Costs paid or otherwise settled		(4,338	)		(610	)		(4,948	)
Restructuring liability balance—December 31, 2023		3,129			—			3,129
Costs paid or otherwise settled		(3,129	)		—			(3,129	)
Restructuring liability balance—December 31, 2024	$	—		$	—		$	—

In January 2023, the Company initiated a reduction in workforce to reduce operating costs and improve operating efficiency. The workforce reduction affected nearly 100 employees and was substantially completed during the first quarter of 2023. The Company recognized $3.1 million in one-time employee termination benefits in connection with the reduction in workforce in its consolidated statements of operations during the year ended December 31, 2023, comprising separation pay and healthcare benefits payable in cash, all of which were paid by the end of the second quarter of 2023.

In December 2023, the Company initiated a second reduction in workforce to further reduce operating costs and improve operating efficiency. The workforce reduction affected approximately 60 employees and will be completed during the first quarter of 2024. The Company recognized $4.0 million in one-time employee termination benefits in connection with the reduction in workforce in its consolidated statements of operations during the year ended December 31, 2023, comprising separation pay and healthcare benefits payable in cash. The Company paid $3.1 million of such expenses were paid during the first quarter of 2024.

During the first half of 2023, the Company terminated its operations in China with the objective of streamlining international operations and reducing operating costs. The disposal did not qualify for reporting as a discontinued operation because it did not represent a strategic shift that would have a major effect on our operations and financial results. The Company completed the process of dissolving the Personalis (Shanghai) Ltd entity in February 2024.

Expenses of $0.9 million were recognized in connection with closure activities in the Company's consolidated statements of operations during the year ended December 31, 2023, of which $0.3 million was related to one-time employee termination benefits for the Company's 12 former employees located in China and were payable in cash. Substantially all of the terminations were completed during the first quarter of 2023, along with the related cash outlays. The remaining $0.6 million in expenses were comprised primarily of noncash charges, including losses on disposal of fixed assets and impairments of other assets.