NOTE 13 – 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 through 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 year ended December 31, 2015, restructuring charges associated with these initiatives primarily included employee separation costs for 63 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 from continuing operations for the years ended December 31, 2015, 2014 and 2013 for the 2015 Exit Plan and the Previous Plans, collectively, were as follows:



	Year Ended December 31,
	2015		2014		2013
Business reorganization expenses from continuing operations
Previous Plans	$	3,768	$	3,789	$	5,440
2015 Plan	2,060		—		—
Total business reorganization expenses from continuing operations	$	5,828	$	3,789	$	5,440

The following table contains amounts for Changes in Estimate, Additional Charges, and Payments related to prior restructuring plans that were incurred or recovered during the year ended December 31, 2015. The amounts for Changes in Estimate and Additional Charges are classified as business reorganization expenses in the Company’s Consolidated Statements of Operations. Amounts in the “Payments” column represent primarily the cash payments associated with the reorganization plans. Changes in the accrued business reorganization expenses for the year ended December 31, 2015 were as follows:



	December 31, 2014		Changes in Estimate			Additional Charges		Payments			December 31, 2015
Lease termination payments	$	1,992	$	790		$	1,877	$	(1,689	)	$	2,970
Employee termination benefits	1,772		(48		)	2,157		(2,695		)	1,186
Other associated costs	—		147			905		(844		)	208
Total	$	3,764	$	889		$	4,939	$	(5,228	)	$	4,364

Lease Termination Payments

The business reorganization expenses incurred for lease termination for the years ended December 31, 2015, 2014 and 2013 by segment were as follows:



Lease termination payments for the year ended December 31,	Hudson			Hudson		Hudson
Lease termination payments for the year ended December 31,	Americas			Asia Pacific		Europe		Corporate		Total
2015	$	503		$	625	$	1,358	$	181	$	2,667
2014	$	91		$	771	$	40	$	—	$	902
2013	$	(22	)	$	445	$	713	$	—	$	1,136

Employee Termination Benefits

The business reorganization expenses incurred for employee termination benefits for the years ended December 31, 2015, 2014 and 2013 by segment were as follows:



Employee termination benefits for the year ended December 31,	Hudson		Hudson			Hudson
	Americas		Asia Pacific			Europe		Corporate		Total
2015	$	350	$	(2	)	$	792	$	969	$	2,109
2014	$	3	$	510		$	1,285	$	967	$	2,765
2013	$	470	$	505		$	2,120	$	790	$	3,885

Other Associated Costs

Other associated business reorganization expenses incurred for contract cancellation costs and other professional fees for the years ended December 31, 2015, 2014 and 2013 by segment were as follows:



Other Associated Costs for the year ended December 31,	Hudson		Hudson		Hudson
Other Associated Costs for the year ended December 31,	Americas		Asia Pacific		Europe		Corporate		Total
2015	$	255	$	47	$	733	$	17	$	1,052
2014	$	—	$	40	$	82	$	—	$	122
2013	$	—	$	37	$	381	$	—	$	418