RESTRUCTURING AND IMPAIRMENT CHARGES

Restructuring

In the fourth quarter of 2013, as a result of a strategic evaluation of the Company's operations, the Company recorded restructuring charges associated primarily with the elimination of 234 positions in the Cable segment, 191 positions in the Other segment, and 16 positions in the Lightpath segment. Additionally, the Company expensed $1,205 in connection with an early lease termination in the Other segment. The following table summarizes the restructuring charges and accrued restructuring liability related to the 2013 restructuring plan:



	Cable Segment			Lightpath Segment			Other Segment			Total
Restructuring charges relating to severance, net	$	11,283		$	1,558		$	10,038		$	22,879
Restructuring charges relating to an early lease termination	—			—			1,205			1,205
Total restructuring expense	11,283			1,558			11,243			24,084
Payments and other	(8,556		)	(628		)	(158		)	(9,342		)
Accrual balance at December 31, 2013	2,727			930			11,085			14,742
Payments and other, net	(2,722		)	(311		)	(10,415		)	(13,448		)
Accrued balance at December 31, 2014	$	5		$	619		$	670		$	1,294

In addition to the charges included in the table above, the Company recorded net restructuring charges (credits) of $1,984, $(534), and $(770), in 2014, 2013 and 2012, respectively. The 2014 restructuring expense included a $3,280 charge relating to the elimination of 59 positions at Newsday. The 2013 and 2012 restructuring credits primarily related to changes to the Company's previous estimates recorded in connection with the Company's prior restructuring plans.

Impairment Charges

Goodwill and indefinite-lived intangible assets are tested annually for impairment during the first quarter of each year or earlier upon the occurrence of certain events or substantive changes in circumstances. As a result of the continuing deterioration of values in the newspaper industry and competition from other media and its current and anticipated impact on Newsday's advertising business, the Company determined that a triggering event had occurred at the Newsday reporting unit and the Company tested Newsday's indefinite-lived intangibles and goodwill for impairment at December 31, 2014, 2013 and 2012 (the "interim testing dates").

The estimated fair values of the Newsday business indefinite-lived intangibles, which relate primarily to the trademarks associated with its mastheads, were based on discounted future cash flows calculated utilizing the relief-from-royalty method. Changes in such estimates or the application of alternative assumptions could produce significantly different results. The Company's impairment analysis as of December 31, 2014, 2013 and 2012 resulted in pre-tax impairment charges of $200, $25,100 and $13,000, respectively, related to the excess of the carrying value over the estimated fair value of the Company's trademarks.

Additionally, in 2014 and 2013, the Company recorded an impairment charge of $5,631 and $12,358, respectively, relating to the excess of the carrying value over the estimated fair values of Newsday's amortizing subscriber relationships and advertiser relationships, respectively. The decrease in fair values, which were determined based on discounted cash flows, resulted primarily from the decline in projected cash flows related to these assets. These pre-tax impairment charges are included in depreciation and amortization (including impairments) in the Other segment. No goodwill impairments were recorded for the years ended December 31, 2014, 2013 and 2012.

In addition, the Company recorded impairment charges of $425, $10,997 and $829 in 2014, 2013 and 2012, respectively, included in depreciation and amortization related primarily to certain other long-lived assets of businesses included in the Other segment.