BUSINESS REORGANIZATION EXPENSES

9 Months Ended

Sep. 30, 2015

Restructuring and Related Activities [Abstract]

BUSINESS REORGANIZATION EXPENSES

BUSINESS REORGANIZATION EXPENSES

The Company initiated and executed certain strategic actions requiring business reorganization expenses ("2015 Exit Plan").Business exit costs associated with the 2015 Exit Plan primarily consisted of employee termination benefits, lease termination payments 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 nine months ended September 30,2015, restructuring charges associated with these initiatives primarily included employee separation costs for 62 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. In the third quarter of 2015, the Company exited operations in Ireland recording a restructuring charges for lease termination payments and employee termination benefits. Business reorganization expenses for the three and nine months ended September 30, 2015 and 2014 by plan were as follows:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2015		2014		2015		2014
Previous Plans	$	1,596	$	794	$	3,752	$	2,026
2015 Exit Plan	668		—		1,830		—
Total reorganization expenses in continuing operations	$	2,264	$	794	$	5,582	$	2,026

The following table contains amounts for Changes in Estimate, Additional Charges, and Payments related to Previous Plans that were incurred or recovered during the nine months ended September 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 nine months ended September 30,2015 were as follows:

For The Nine Months Ended September 30, 2015	December 31, 2014		Changes in Estimate		Additional Charges		Payments			September 30, 2015
Lease termination payments	$	1,992	$	466	$	2,116	$	(1,238	)	$	3,336
Employee termination benefits	1,772		—		2,153		(2,301		)	1,624
Other associated costs	—		—		847		(661		)	186
Total	$	3,764	$	466	$	5,116	$	(4,200	)	$	5,146