Impairment, Restructuring and Other Charges

Asset Impairments.

During the second quarter of 2016, we reviewed our Nextel Brazil segment for potential impairment using a probability-weighted cash flow analysis. While we are focused on effectively managing our business in Brazil, we are also considering potential strategic alternatives with third parties. Our estimation of undiscounted future cash flows was partially based on assumptions that we will be able to fund our business plan and that it is not probable that our Nextel Brazil segment will be disposed of. Based on our current estimated undiscounted future cash flows, we determined that the carrying value of our Nextel Brazil segment is recoverable.

During the three and six months ended June 30, 2016, Nextel Brazil recognized $7.3 million and $8.2 million, in non-cash impairment charges, respectively, primarily related to the abandonment of certain transmitter and receiver sites that are no longer required in its business. Similarly, during the three and six months ended June 30, 2015, Nextel Brazil recognized $23.6 million and $27.8 million in non-cash asset impairment charges, respectively, the majority of which related to the abandonment of certain transmitter and receiver sites that are no longer required in its business.

Restructuring Charges.

During the three and six months ended June 30, 2016, we recognized $1.3 million and $3.0 million, respectively, in severance and other related costs at the corporate level as a result of the separation of employees in an effort to streamline our organizational structure and reduce general and administrative expenses. During the three and six months ended June 30, 2016, Nextel Brazil recognized $2.0 million and $5.3 million in restructuring charges primarily related to future lease costs for certain transmitter and receiver sites that are no longer required in its business and certain office closures. During the three and six months ended June 30, 2015, we recognized $5.4 million in severance and other related costs at the corporate level for both periods as a result of the separation of employees in an effort to streamline our organizational structure and reduce general and administrative expenses.

Total impairment, restructuring and other charges for the three and six months ended June 30, 2016 and 2015 were as follows (in thousands):



	Successor Company		Predecessor Company		Successor Company		Predecessor Company
	Three Months Ended June 30,		Three Months Ended June 30,		Six Months Ended June 30,		Six Months Ended June 30,
	2016		2015		2016		2015
Brazil	$	9,244	$	22,418	$	13,509	$	28,072
Corporate	1,313		7,078		2,963		8,720
Total impairment, restructuring and other charges	$	10,557	$	29,496	$	16,472	$	36,792

As of June 30, 2016, total accrued restructuring charges were as follows (in thousands):



Balance, December 31, 2015 — Successor Company	$	16,859
Restructuring charges	8,250
Cash payments	(13,026		)
Balance, June 30, 2016 — Successor Company	$	12,083