RESTRUCTURING CHARGES AND IMPAIRMENT LOSSES

12 Months Ended

Dec. 31, 2016

RESTRUCTURING CHARGES AND IMPAIRMENT LOSSES [Abstract]

RESTRUCTURING CHARGES AND IMPAIRMENT LOSSES

(11)RESTRUCTURING CHARGES AND IMPAIRMENT LOSSES

Restructuring Charges

During the years ended December 31, 2016,  2015 and 2014, the Company continued restructuring activities primarily associated with reductions in the Company’s capacity, workforce and related management in all of its segments to better align the capacity and workforce with current business needs.

A summary of the expenses recorded in Restructuring, net in the accompanying Consolidated Statements of Comprehensive Income (Loss) for the years ended December 31, 2016,  2015 and 2014, respectively, is as follows (in thousands):

	Year Ended December 31,
	2016		2015		2014
Reduction in force
Customer Management Services	$	2,837	$	1,482	$	2,182
Customer Growth Services		147		22		56
Customer Technology Services		324		13		709
Customer Strategy Services		92		297		389
Total	$	3,400	$	1,814	$	3,336

	Year Ended December 31,
	2016		2015		2014
Facility exit and other charges
Customer Management Services	$	959	$	—	$	14
Customer Growth Services		—		—		—
Customer Technology Services		33		—		—
Customer Strategy Services		—		—		—
Total	$	992	$	—	$	14

A rollforward of the activity in the Company’s restructuring accruals for the years ended December 31, 2016 and 2015, respectively, is as follows (in thousands):

	Reduction		Facility Exit and
	in Force		Other Charges		Total
Balance as of December 31, 2014	$	2,071	$	—	$	2,071
Expense		1,814		—		1,814
Payments		(2,869)		—		(2,869)
Changes due to foreign currency		(210)				(210)
Changes in estimates		—		—		—
Balance as of December 31, 2015		806		—		806
Expense		3,728		992		4,720
Payments		(2,646)		(894)		(3,540)
Changes due to foreign currency		(92)		—		(92)
Changes in estimates		(328)		—		(328)
Balance as of December 31, 2016	$	1,468	$	98	$	1,566

The remaining restructuring accruals are expected to be paid or extinguished during 2017 and are all classified as current liabilities within Other accrued expenses in the Consolidated Balance Sheets.

Impairment Losses

During each of the periods presented, the Company evaluated the recoverability of its leasehold improvement assets at certain customer engagement centers. An asset is considered to be impaired when the anticipated undiscounted future cash flows of its asset group are estimated to be less than the asset group’s carrying value. The amount of impairment recognized is the difference between the carrying value of the asset group and its fair value. To determine fair value, the Company used Level 3 inputs in its discounted cash flows analysis. Assumptions included the amount and timing of estimated future cash flows and assumed discount rates. During 2016,  2015 and 2014, the Company recognized impairment losses related to leasehold improvement assets of zero,  $0.4 million, and $0.4 million, respectively, in its Customer Management Services segment.