BUSINESS REORGANIZATION EXPENSES

6 Months Ended

Jun. 30, 2015

Restructuring and Related Activities [Abstract]

During the first half of 2015, the Company initiated and executed certain strategic actions requiring business reorganization expenses ("2015 Exit Plan"). These strategic actions and approved business reorganization expenses were:


•	In February 2015, the Company's management approved the exit of operations in certain countries within Central and Eastern Europe (Ukraine, Czech Republic and Slovakia). Business reorganization expenses of up to $855 were approved by management.


•	In March 2015, the Company's management approved a plan for the divestiture of the Company's US IT business (See Note 4 for further details). Business reorganization expenses of up to $420 were approved by management. The Company completed the divestiture effective June 14, 2015.


•	In March 2015, the Company's management approved the exit of operations in Luxembourg. Business reorganization expenses of up to $300 were approved by management. The Company completed the exit effective April 30, 2015.

Business exit costs associated with the 2015 Exit Plan primarily consisted of employee termination benefits and costs for elimination of contracts for certain discontinued services and locations.

The Board previously approved other reorganization plans in 2014 (“Previous Plans”) to streamline the Company’s support operations and included actions to reduce support functions to match them to the scale of the business, to exit underutilized properties and to eliminate contracts for certain discontinued services. These actions resulted in costs for lease termination payments, employee termination benefits and contract cancellations.

For the six months ended June 30, 2015, restructuring charges associated with these initiatives primarily included employee separation costs for 57 positions in Europe and the Americas and lease termination payments for rationalized offices in the U.S. and Europe under the 2015 Exit Plan and Previous Plans. Business reorganization expenses for the three and six months ended June 30, 2015 and 2014 by plan were as follows:



	Three Months Ended June 30,				Six Months Ended June 30,
	2015		2014		2015		2014
Previous Plans	$	1,621	$	1,117	$	2,156	$	1,231
2015 Exit Plan	351		—		1,159		—
Total reorganization expenses in continuing operations	$	1,972	$	1,117	$	3,315	$	1,231

The following table contains amounts for Changes in Estimate, Additional Charges, and Payments related to Previous Plans that were incurred or recovered during the six months ended June 30, 2015. The amounts in the “Changes in Estimate” and “Additional Charges” columns are classified as business reorganization expenses in the Company’s Condensed Consolidated Statements of Operations and Other Comprehensive Income (Loss). Amounts in the “Payments” column represent primarily the cash payments associated with the Previous Plans. Changes in the accrued business reorganization expenses for the six months ended June 30, 2015 were as follows:



For The Six Months Ended June 30, 2015	December 31, 2014		Changes in Estimate			Additional Charges		Payments			June 30, 2015
Lease termination payments	$	1,992	$	(97	)	$	835	$	(726	)	$	2,004
Employee termination benefits	1,772		—			2,021		(1,802		)	1,991
Other associated costs	—		—			556		(483		)	73
Total	$	3,764	$	(97	)	$	3,412	$	(3,011	)	$	4,068