During the first quarter of 2019, the Company initiated a restructuring plan to simplify and refine its operating model in the U.S. (the “Americas 2019 Exit Plan”), in part to improve agent attrition and absenteeism. The Americas 2019 Exit Plan included closing customer engagement centers, consolidating leased space in various locations in the U.S. and management reorganization. The Company finalized these actions as of September 30, 2019.

During the second quarter of 2018, the Company initiated a restructuring plan to manage and optimize capacity utilization, which included closing customer engagement centers and consolidating leased space in various locations in the U.S. and Canada (the “Americas 2018 Exit Plan”). The Company finalized the site closures under the Americas 2018 Exit Plan as of December 2018, resulting in a reduction of 5,000 seats.

The Company’s actions under both the Americas 2018 and 2019 Exit Plans resulted in general and administrative cost savings and lower depreciation expense.

The cumulative costs incurred to date related to cash and non-cash expenditures resulting from the Americas 2018 and 2019 Exit Plans are outlined below as of March 31, 2020 (in thousands):

	Americas 2018 Exit Plan		Americas 2019 Exit Plan
Lease obligations and facility exit costs ⁽¹⁾	$	7,073	$	—
Severance and related costs ⁽²⁾		3,426		191
Severance and related costs ⁽¹⁾		1,037		2,153
Non-cash impairment charges		5,875		1,582
Other non-cash charges		—		244
	$	17,411	$	4,170

(1) Included in “General and administrative” costs in the accompanying Condensed Consolidated Statements of Operations.

(2) Included in “Direct salaries and related costs” in the accompanying Condensed Consolidated Statements of Operations.

The Company has paid a total of $12.7 million in cash through March 31, 2020, of which $10.5 million related to the Americas 2018 Exit Plan and $2.2 million related to the Americas 2019 Exit Plan.

The following table summarizes the accrued liability and related charges for the three months ended March 31, 2020 (in thousands):

	Americas 2018 Exit Plan									Americas 2019 Exit Plan
	Lease Obligations and Facility Exit Costs			Severance and Related Costs			Total			Severance and Related Costs			Total
Balance at the beginning of the period	$	81		$	6		$	87		$	481		$	481
Charges (reversals) included in "General and administrative"		—			—			—			(2	)		(2	)
Cash payments		(13	)		(6	)		(19	)		(333	)		(333	)
Balance at the end of the period	$	68		$	—		$	68		$	146		$	146

The following table summarizes the accrued liability and related charges for the three months ended March 31, 2019 (in thousands):

	Americas 2018 Exit Plan									Americas 2019 Exit Plan
	Lease Obligations and Facility Exit Costs			Severance and Related Costs			Total			Severance and Related Costs			Total
Balance at the beginning of the period	$	1,769		$	817		$	2,586		$	—		$	—
Charges (reversals) included in "Direct salaries and related costs"		—			—			—			7			7
Charges (reversals) included in "General and administrative"		(4	)		19			15			1,090			1,090
Cash payments		(265	)		(341	)		(606	)		(57	)		(57	)
Balance sheet reclassifications ⁽¹⁾		(1,338	)		—			(1,338	)		—			—
Balance at the end of the period	$	162		$	495		$	657		$	1,040		$	1,040

(1) Consists of the reclassification from the restructuring liability to “Operating lease liabilities” and “Long-term operating lease liabilities” upon adoption of ASC 842 on January 1, 2019.

The following table summarizes the Company’s short-term and long-term accrued liabilities associated with its Americas 2018 and 2019 Exit Plans (in thousands):

	Americas 2018 Exit Plan				Americas 2019 Exit Plan
	March 31, 2020		December 31, 2019		March 31, 2020		December 31, 2019
Lease obligations and facility exit costs:
Included in "Other accrued expenses and current liabilities"		54		54		—		—
Included in "Other long-term liabilities"		14		27		—		—
		68		81		—		—
Severance and related costs:
Included in "Accrued employee compensation and benefits"		—		6		146		479
Included in "Other accrued expenses and current liabilities"		—		—		—		2
		—		6		146		481
	$	68	$	87	$	146	$	481

The long-term accrued restructuring liability relates to variable costs associated with future rent obligations to be paid through the remainder of the lease terms, the last of which ends in June 2021.