Merger, Integration and Other Costs

9 Months Ended

Sep. 30, 2018

Merger Integration And Other Costs [Abstract]

NOTE 13. MERGER, INTEGRATION AND OTHER COSTS

In connection with the merger with Deltic, we incurred costs such as advisory, legal, accounting, valuation and other professional or consulting fees. Restructuring costs relate to termination benefits and integration costs to combine business processes and locations.

(Dollars in thousands)	For the Three Months Ended September 30, 2018		For the Nine Months Ended September 30, 2018
Merger costs	$	892	$	11,515
Restructuring costs:
Termination benefits		—		8,782
Professional services		23		678
Other		57		270
		80		9,730
Total merger and restructuring costs	$	972	$	21,245

During the nine months ended September 30, 2018, we incurred termination benefits, which included accelerated share-based payment costs, for qualifying terminations. Employee termination benefits considered postemployment benefits are accrued when the obligation is probable and estimable, such as benefits stipulated by human resource policies. If the employee must provide future service greater than 60 days, such benefits are expensed ratably over the future service period. Accrued termination benefits are recorded in accrued payroll and benefits within accounts payable and accrued liabilities as detailed in Note 6: Certain Balance Sheet Components. Accrued termination benefits at September 30, 2018 are expected to be paid within one year.

Changes in accrued severance related to restructuring were as follows:

(Dollars in thousands)
Accrued severance as of December 31, 2017	$	—
Charges		8,782
Payments		(8,375	)
Accrued severance as of September 30, 2018	$	407