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Restructuring Activities and Charges
 12 Months Ended
Dec. 31, 2019
Restructuring and Related Activities [Abstract]  
Restructuring Activities and Charges Restructuring Activities and Charges 

2018 Restructuring Plan

On August 10, 2018, the Company approved a plan to reduce the Company's cost structure while driving value for its clients and stockholders. The plan was adopted as a result of the Company's determination that its selling, general and administrative costs were disproportionately high in relation to its revenue and gross profit. At the time of adoption, the plan was expected to be completed by the end of 2019 and the Company expected to incur pre-tax cash restructuring charges of $20.0 million to $25.0 million and pre-tax non-cash restructuring charges of $0.4 million. Where required by law, the Company will consult with each of the affected
country’s local Works Councils prior to implementing the plan. On February 21, 2019, the Board of Directors approved a two-year extension to the restructuring plan through the end of 2021.

On February 24, 2020, subsequent to the balance sheet date but prior to the issuance of the financial statements, the Company approved an increase in the size of the 2018 Restructuring Plan. From adoption through completion of the plan, the Company expects to incur pre-tax cash restructuring charges of $35.0 million to $45.0 million and pre-tax non-cash restructuring charges of $0.5 million. Cash charges are expected to include $9.0 million to $12.0 million for employee severance and related benefits, $8.0 million to $10.0 million for consulting fees and lease and contract terminations, and $18.0 million to $23.0 million for compensation realignment and other retention.

The following table summarizes the accrued restructuring activities for this plan (in thousands):
 
 
Employee Severance and Related Benefits
 
Lease and Contract Termination Costs
 
Compensation Realignment and Other Retention
 
Other
 
Total
Balance at December 31, 2017
 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Charges
 
3,257

 
512

 
—

 
2,262

 
6,031

Cash payments
 
(2,594
)
 
(226
)
 
—

 
(1,557
)
 
(4,377
)
Non-cash settlements/adjustments(1)
 
(305
)
 
—

 
—

 
—

 
(305
)
Balance at December 31, 2018
 
358

 
286

 
—

 
705

 
1,349

Charges
 
5,073

 
920

 
5,208

 
4,717

 
15,918

Prepayments(2)
 
—

 
—

 
199

 
—

 
199

Cash payments
 
(4,763
)
 
(1,016
)
 
(1,771
)
 
(5,164
)
 
(12,714
)
Non-cash settlements/adjustments(1)
 
(2
)
 
(167
)
 
—

 
—

 
(169
)
Balance at December 31, 2019
 
$
666

 
$
23

 
$
3,636

 
$
258

 
$
4,583

(1) Non-cash settlements and adjustments consist of (1) ASC 842 transition adjustments for a historical lease termination liability under ASC 840 and (2) foreign currency impacts.
(2) For compensation realignment and other retention amounts, expense is recognized over a mandatory future service period, whereby payments occur at certain intervals throughout the mandatory future service period. Prepayments reflected in this line item represent payments that have occurred as of December 31, 2019.

The Company recorded the following restructuring costs by segment (in thousands):
 
 
Year Ended December 31,
 
 
2019
 
2018
North America
 
$
8,466

 
$
882

LATAM
 
515

 
368

EMEA
 
1,735

 
2,496

Other
 
5,202

 
2,285

Total
 
$
15,918

 
$
6,031



From adoption through December 31, 2019, the Company recognized $21.9 million in total restructuring charges pursuant to the 2018 Restructuring Plan.

2015 Restructuring Plan

On December 14, 2015, the Company approved a global realignment plan that allowed the Company to more efficiently meet client needs across its international platform. Through improved integration of global resources, the plan created back office and other efficiencies and allowed for the elimination of approximately 100 positions. In connection with these actions, the Company incurred total pre-tax cash restructuring charges of $6.7 million, the majority of which were recognized during 2016. These cash charges included approximately $5.6 million for employee severance and related benefits and $1.1 million for lease and contract
terminations and other associated costs. The charges were all incurred by the end of 2016 with the final payouts of the charges expected to occur in early 2020.

The following table summarizes the accrued restructuring activities for this plan for the year ended December 31, 2019 (in thousands), all of which relate to EMEA:
 
 
Employee Severance and Related Benefits
 
Lease and Contract Termination Costs
 
Other
 
Total
Balance as of December 31, 2018
 
$
486

 
$
—

 
$
—

 
$
486

Cash payments
 
(364
)
 
—

 
—

 
(364
)
Balance as of December 31, 2019
 
$
122

 
$
—

 
$
—

 
$
122