(9) Reorganization

In the first quarter of 2015, the Company implemented a reduction in its workforce of approximately 4% of its employees across various geographies and functions, in order to reallocate investment in 2015 to planned sales expansion and to delivery areas seeing the greatest client demand. The Company recorded $3.2 million of severance and related costs for this action. In addition, the Company incurred an additional $0.3 million charge related to the action primarily for a non-cash charge for the liquidation of a small non-U.S. subsidiary.

In the third quarter of 2015 the Company implemented a reorganization of its Products Group and incurred $0.7 million of severance and related benefits for the termination of the chief product officer and related administrative staff and the termination of a senior product leader with the intent to relocate this position to the U.S. The responsibilities of the former chief product officer have been assumed by the Company’s chief research officer. In addition, as a result of the change in leadership in the Products Group, the Company incurred $0.2 million of expense to write off a software development project that was no longer deemed probable to be completed.

Approximately $0.5 million of the severance and related benefit costs incurred during 2015 are expected to be paid in 2016.

During the year ended December 31, 2014 the Company terminated approximately 1% of its employees across various geographies and functions primarily to realign resources due to the Company’s new organizational structure implemented in late 2013. The Company incurred $1.8 million of severance and related costs for this action.

During the year ended December 31, 2013 the Company incurred $1.9 million of severance and related costs for the elimination of 31 jobs or approximately 2.5% of its workforce worldwide to streamline operations.

The activity related to the reorganization accrual during the years ended December 31, 2015 and 2014 is as follows (in thousands):

	Workforce			Subsidiary			Products Group
	Reduction			Liquidation			Reorganization			Total
Accrual at December 31, 2013	$	121		$	—		$	—		$	121
Additions		1,817			—			—			1,817
Cash payments		(1,820	)		—			—			(1,820	)
Accrual at December 31, 2014		118			—			—			118
Additions		3,173			334			926			4,433
Cash payments		(3,250	)		(9	)		(336	)		(3,595	)
Non-cash charge		—			(318	)		(157	)		(475	)
Accrual at December 31, 2015	$	41		$	7		$	433		$	481