Discontinued Operations (Tables)
9 Months Ended
Sep. 30, 2014
Discontinued Operations and Disposal Groups [Abstract]  
Discontinued operations included the Income Statement and Balance Sheets
The results of Tranzyme Pharma and related asset groups are disclosed as discontinued operations in the Consolidated Statements of Operations and Comprehensive Loss for the period presented (in thousands).
 
 
Three Months Ended
September 30,
 
Nine Months Ended
September 30,
 
 
2014
 
2013
 
2014
 
2013
Revenue
 
$

 
$
167

 
$

 
$
167

Expenses:
 
 
 
 
 
 
 
 
  Research and development
 

 
(503
)
 

 
(503
)
  General and administrative
 

 
(168
)
 

 
(168
)
  Amortization of intangible assets
 

 
(93
)
 

 
(93
)
  Restructuring charges
 

 
(742
)
 

 
(742
)
Gain on disposal of assets
 

 

 
1,149

 

Settlement of certain restructuring charges
 
68

 

 
68

 

Other income (loss) from discontinued operations
 

 
2

 
(6
)
 
2

Recognition of accumulated translation adjustments upon deconsolidation of subsidiary
 
(10
)
 

 
(16
)
 

Net income (loss) from discontinued operations
 
$
58

 
$
(1,337
)
 
$
1,195

 
$
(1,337
)
The assets and liabilities of Tranzyme Pharma and related asset groups are presented as held for disposal in the Consolidated Balance Sheets as of September 30, 2014 and December 31, 2013. The carrying amount of assets and liabilities are as follows (in thousands):
 
September 30, 2014
 
December 31, 2013
Prepaid expenses and other current assets
$

 
$
178

Property and equipment, net

 
356

Intangible assets, net

 
2,053

Goodwill

 
442

Assets of discontinued operations
$

 
$
3,029

 
 
 
 
Accounts payable
$

 
$
106

Deposit on sale of assets

 
3,000

Accrued liabilities

 
397

Liabilities of discontinued operations
$

 
$
3,503

Schedule of estimated expenses to be incurred and expensed
The following table summarizes the Company’s restructuring activities during the periods ended September 30, 2014 (in thousands):
 
Post- Employment Benefits
 
Moving and Shipping Costs
 
Operating Activities
 
Total
Restructuring charges during three months ended September 30, 2013
$
708

 
$

 
$
34

 
$
742

Restructuring charges during three months ended December 31, 2013
(8
)
 
114

 
11

 
117

Cash payments and other settlements
(308
)
 
(15
)
 
(34
)
 
(357
)
Accrued restructuring at December 31, 2013
392

 
99

 
11

 
502

Cash payments and other settlements
(392
)
 
(31
)
 
(11
)
 
(434
)
Settlement of certain restructuring charges

 
(68
)
 

 
(68
)
Accrued restructuring at September 30, 2014
$

 
$

 
$

 
$