Note 5 — Reorganization

In the first quarter of 2016, the Company implemented a reduction in its workforce of approximately 2% of its employees across various geographies and functions. The Company recorded $1.0 million of severance and related costs for this action during the three months ended March 31, 2016. All costs under this plan are expected to be paid during 2016.

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 incurred $(0.2) million and $3.2 million of severance and related costs for this action during the three and six months ended June 30, 2015. In addition, the Company incurred $0.3 million during the three months ended June 30, 2015 primarily for a non-cash charge for the liquidation of a small non-U.S. subsidiary.

The following table rolls forward the activity in the reorganization accrual for the six months ended June 30, 2016 (in thousands):

	Workforce			Subsidiary			Products Group
	Reduction			Liquidation			Reorganization			Total
Accrual at December 31, 2015	$	41		$	7		$	433		$	481
Additions		1,022			—			4			1,026
Cash payments		(924	)		(7	)		(436	)		(1,367	)
Accrual at June 30, 2016	$	139		$	—		$	1		$	140