5.	Employee Termination Programs

Restructuring Plan

During the fourth quarter of 2014, we provided qualified employees with voluntary early retirement packages and notified employees of the elimination of certain positions within the Company (the “Restructuring Plan”). We also announced that we would be closing our Cincinnati office location in late 2015 and relocating certain positions to our Knoxville headquarters. Our operating results do not reflect any impact for the three months ended June 30, 2016 and include an expense of $5.8 million for severance, retention, benefits, relocation costs and accelerated depreciation incurred as a result of the Restructuring Plan during the three months ended June 30, 2015. As a result, net income attributable to SNI was not impacted for the three months ended June 30, 2016 and was reduced by $3.6 million for the three months ended June 30, 2015. Our operating results include a gain of $0.3 million and an expense of $11.2 million for severance, retention benefits, relocation costs and accelerated depreciation incurred as a result of the Restructuring Plan for the six months ended June 30, 2016 and June 30, 2015, respectively. As a result, net income attributable to SNI was increased by $0.2 million and reduced by $6.9 million for the six months ended June 30, 2016 and June 30, 2015, respectively. The Restructuring Plan was substantially completed as of December 31, 2015.

A rollforward of the liability related to the Restructuring charges by segment is as follows:

	Six months ended June 30, 2016
(in thousands)	U.S. Networks			International Networks		Corporate and Other			Total
Liability as of December 31, 2015	$	605		$	-	$	5,314		$	5,919
Net accruals		5			-		(315	)		(310	)
Payments		(610	)		-		(4,315	)		(4,925	)
Non-cash ^(a)		-			-		333			333
Liability as of June 30, 2016	$	-		$	-	$	1,017		$	1,017

	Six months ended June 30, 2015
(in thousands)	U.S. Networks			International Networks		Corporate and Other			Total
Liability as of December 31, 2014	$	12,041			-		2,031		$	14,072
Net accruals		5,261			-		5,914			11,175
Payments		(12,913	)		-		(1,569	)		(14,482	)
Non-cash ^(a)		-			-		(946	)		(946	)
Liability as of June 30, 2015	$	4,389		$	-	$	5,430		$	9,819

^(a) Primarily represents the reclassification of current period charges for accelerated depreciation, pension payments made from the pension plan and share-based compensation.

Reorganization

During the fourth quarter of 2015, we committed to undertaking activities intended to streamline and integrate the management of our domestic networks, creating a cohesive and holistic organization (the “Reorganization”). As part of the Reorganization, we announced we would be relocating certain employees during 2016. Our operating results include an expense of $3.9 million and $11.2 million for severance, retention, benefits and relocation costs incurred as a result of the Reorganization during the three and six months ended June 30, 2016, respectively. As a result, net income attributable to SNI was reduced by $2.4 million and $6.9 million for the three and six months ended June 30, 2016, respectively. We anticipate that the Reorganization will be completed by the end of 2016.

A rollforward of the liability related to the Reorganization charges by segment is as follows:

	Six months ended June 30, 2016
(in thousands)	U.S. Networks			International Networks		Corporate and Other			Total
Liability as of December 31, 2015	$	3,258		$	-	$	8		$	3,266
Net accruals		7,467			-		3,740			11,207
Payments		(8,537	)		-		(2,617	)		(11,154	)
Non-cash ^(b)		(422	)		-		(1,131	)		(1,553	)
Liability as of June 30, 2016	$	1,766		$	-	$	-		$	1,766

^(b) Primarily represents the reclassification of current period charges for share-based compensation.

The liability for both the Restructuring Plan and Reorganization is included within other accrued liabilities on our condensed consolidated balance sheets.