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BUSINESS REORGANIZATION EXPENSES
12 Months Ended
Dec. 31, 2016
Restructuring and Related Activities [Abstract]  
BUSINESS REORGANIZATION EXPENSES
NOTE 13 – BUSINESS REORGANIZATION

The Company initiated and executed certain strategic actions requiring business reorganization ("2016 Exit Plan"). Business exit costs associated with the 2016 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 prior years (the "Previous Plans"). Business exit costs associated with Previous Plans primarily consisted of employee termination benefits, lease termination payments and costs for elimination of contracts for certain discontinued services and locations.

For the year ended December 31, 2016, restructuring charges associated with these initiatives primarily included employee separation costs in Europe and Asia Pacific and lease termination payments for rationalized offices and professional fees in Europe under the 2016 Exit Plan and Previous Plans.
Business reorganization from continuing operations for the years ended December 31, 2016, 2015 and 2014 for the 2016 Exit Plan and the Previous Plans, collectively, were as follows:   
 
 
Year Ended December 31,
 
 
2016
 
2015
 
2014
Business reorganization from continuing operations
 
 
 
 
 
 
Previous Plans
 
$
482

 
$
5,828

 
$
3,789

2016 Plan
 
1,098

 

 

Total business reorganization from continuing operations
 
$
1,580

 
$
5,828

 
$
3,789



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, 2016. The amounts for Changes in Estimate and Additional Charges are classified as business reorganization 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 for the year ended December 31, 2016 were as follows:
 
 
December 31,
2015
 
Changes in
Estimate
 
Additional
Charges
 
Payments
 
December 31,
2016
Lease termination payments
$
2,970

 
$
301

 
$
691

 
$
(1,689
)
 
$
2,273

Employee termination benefits
1,186

 
(144
)
 
460

 
(1,236
)
 
266

Other associated costs
208

 
22

 
250

 
(448
)
 
32

Total
$
4,364

 
$
179

 
$
1,401

 
$
(3,373
)
 
$
2,571


 
Lease Termination Payments

The business reorganization incurred for lease termination for the years ended December 31, 2016, 2015 and 2014 by segment were as follows:
Lease termination payments for the year ended December 31,
 
Hudson
 
Hudson
 
Hudson
 
 
 
 
 
Americas
 
Asia Pacific
 
Europe
 
Corporate
 
Total
2016
 
$
(16
)
 
$
(24
)
 
$
1,022

 
$
10

 
$
992

2015
 
$
503

 
$
625

 
$
1,358

 
$
181

 
$
2,667

2014
 
$
91

 
$
771

 
$
40

 
$

 
$
902



Employee Termination Benefits

The business reorganization incurred for employee termination benefits for the years ended December 31, 2016, 2015 and 2014 by segment were as follows:
Employee termination benefits for the year ended December 31,
 
Hudson
 
Hudson
 
Hudson
 
 
 
 
 
Americas
 
Asia Pacific
 
Europe
 
Corporate
 
Total
2016
 
$
(8
)
 
$
273

 
$
77

 
$
(26
)
 
$
316

2015
 
$
350

 
$
(2
)
 
$
792

 
$
969

 
$
2,109

2014
 
$
3

 
$
510

 
$
1,285

 
$
967

 
$
2,765



Other Associated Costs

Other associated business reorganization incurred for contract cancellation costs and professional fees for the years ended December 31, 2016, 2015 and 2014 by segment were as follows:

Other Associated Costs for the year ended December 31,
 
Hudson
 
Hudson
 
Hudson
 
 
 
 
 
Americas
 
Asia Pacific
 
Europe
 
Corporate
 
Total
2016
 
$
(15
)
 
$

 
$
287

 
$

 
$
272

2015
 
$
255

 
$
47

 
$
733

 
$
17

 
$
1,052

2014
 
$

 
$
40

 
$
82

 
$

 
$
122