XML 30 R19.htm IDEA: XBRL DOCUMENT v3.8.0.1
BUSINESS REORGANIZATION EXPENSES
9 Months Ended
Sep. 30, 2017
Restructuring and Related Activities [Abstract]  
BUSINESS REORGANIZATION EXPENSES
BUSINESS REORGANIZATION

The Board approved 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 nine months ended September 30, 2017, restructuring charges associated with these initiatives primarily included changes in estimates for lease termination payments for rationalized offices in Europe under the Previous Plans. Business reorganization for the three and nine months ended September 30, 2017 and 2016 by plan were as follows:
 
 
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
 
2017
 
2016
 
2017
 
2016
Previous Plans
 
$
477

 
$
183

 
$
636

 
$
964

Total reorganization in continuing operations
 
$
477

 
$
183

 
$
636

 
$
964


 
The following table contains amounts for Changes in Estimate and Payments related to the Previous Plans that were incurred or recovered during the nine months ended September 30, 2017 in continuing operations. The amounts in the "Changes in Estimate" and "Additional Charges" columns are classified as business reorganization in the Company’s Condensed Consolidated Statement of Operations. Changes in the accrued business reorganization for the nine months ended September 30, 2017 were as follows:
 
 
December 31,
2016
 
Changes in
Estimate
 
Additional
Charges
 
Payments
 
September 30,
2017
Lease termination payments
$
2,273

 
$
613

 
$

 
$
(1,183
)
 
$
1,703

Employee termination benefits
266

 
(8
)
 

 
(132
)
 
126

Other associated costs
32

 
31

 

 
(33
)
 
30

Total
$
2,571

 
$
636

 
$

 
$
(1,348
)
 
$
1,859