Our current estimate of remaining restructuring obligations as of June 30, 2016 is as follows:

Type of Cost
December 31,
2015
 
Payments
 
Adjustments to Cost
 
June 30,
2016
Salary expense
$
530,387

 
$
(176,796
)
 
$
—

 
$
353,591

Payroll taxes and benefits expense
98,479

 
(32,582
)
 
—

 
65,897

Accrued liability for restructuring costs
$
628,866

 
$
(209,378
)
 
$
—

 
$
419,488

Our disposition of the accrued restructuring charges is reflected in the following schedule:
 
Type of Cost
Balance at December 31,
2013
 
Payments
 
Adjustment to Cost
 
June 30,
2015
Salary expense
$
615,721

 
$
(615,721
)
 
$
—

 
$
—

Incentive compensation costs
185,525

 
(185,525
)
 
—

 
—

Payroll taxes and benefits expense
154,575

 
(110,144
)
 
(44,431
)
 
—

Accrued liability for restructuring costs
$
955,821

 
$
(911,390
)
 
$
(44,431
)
 
$
—