Costs Associated with Exit or Disposal Activities (Tables)

9 Months Ended

Sep. 30, 2015

Restructuring and Related Activities [Abstract]

Cumulative Costs Expected and Incurred as a Result of Exit Plans

The cumulative costs expected and incurred as a result of the Exit Plans were as follows as of September 30, 2015 (in thousands):


	Americas Fourth Quarter 2011 Exit Plan		EMEA Fourth Quarter 2011 Exit Plan		EMEA Fourth Quarter 2010 Exit Plan		Americas Third Quarter 2010 Exit Plan		Total
Lease obligations and facility exit costs	$	1,365	$	19	$	1,914	$	6,729	$	10,027
Severance and related costs		-		5,857		185		-		6,042
Legal-related costs		-		110		-		-		110
Non-cash impairment charges		480		474		159		3,847		4,960

Total	$	1,845	$	6,460	$	2,258	$	10,576	$	21,139

Summary of Accrued Liability Associated with Exit Plans' Exit or Disposal Activities and Related Charges

The following table summarizes the accrued liability associated with the Exit Plans’ exit or disposal activities and related charges for the three and nine months ended September 30, 2015 and 2014 (in thousands):


	Three Months Ended September 30,				Nine Months Ended September 30,
	2015		2014		2015		2014
Beginning accrual	$	1,150	$	2,111	$	1,558	$	2,974
Lease obligations and facility exit costs ⁽¹⁾		-		-		-		(185)
Severance and related costs ⁽¹⁾		-		(129)		-		(129)
Legal-related costs		-		-		-		-
Cash payments ⁽²⁾		(209)		(192)		(617)		(865)
Other non-cash changes ⁽³⁾		-		(2)		-		(7)

Ending accrual	$	941	$	1,788	$	941	$	1,788

⁽¹⁾ During 2014, the Company reversed accruals related to the final settlement of lease obligations and facility exit costs as well as severance and related costs for the Ireland sites, included in the EMEA segment, which reduced “General and administrative” costs in the accompanying Condensed Consolidated Statements of Operations.

⁽²⁾ Related to lease obligations and facility exit costs.

⁽³⁾ Effect of foreign currency translation.

Summary of Accrued Liability Associated with the Company's Exit Plans

The following table summarizes the Company’s short-term and long-term accrued liabilities associated with its exit and disposal activities, by plan, as of September 30, 2015 and December 31, 2014 (in thousands):


	Americas Fourth Quarter 2011 Exit Plan		Americas Third Quarter 2010 Exit Plan		Total
September 30, 2015
Short-term accrued restructuring liability ⁽¹⁾	$	140	$	486	$	626
Long-term accrued restructuring liability ⁽²⁾		70		245		315

Ending accrual at September 30, 2015	$	210	$	731	$	941

December 31, 2014
Short-term accrued restructuring liability ⁽¹⁾	$	109	$	521	$	630
Long-term accrued restructuring liability ⁽²⁾		203		725		928

Ending accrual at December 31, 2014	$	312	$	1,246	$	1,558

⁽¹⁾

Included in “Other accrued expenses and current liabilities” in the accompanying Condensed Consolidated Balance Sheets.

⁽²⁾

Included in “Other long-term liabilities” in the accompanying Condensed Consolidated Balance Sheets.