Employee Termination Program

3 Months Ended

Mar. 31, 2017

Extraordinary And Unusual Items [Abstract]

Employee Termination Program

4. Employee Termination Program

Reorganization

During the fourth quarter of 2015, we executed the reorganization (the “Reorganization”) and committed to undertaking activities intended to streamline and integrate the management of our domestic networks, creating a cohesive and holistic organization. As part of the Reorganization, we announced we would be relocating certain employees during 2016. Our operating results include a gain of $0.1 million and expense of $7.3 million for severance, retention, benefits and relocation costs incurred as a result of the Reorganization for the three months ended March 31, 2017 and March 31, 2016, respectively. The $7.3 million of expense for the three months ended March 31, 2016 was classified as $5.6 million of selling, general and administrative and $1.7 million of cost of services. As a result of the Reorganization, net income attributable to SNI was increased by an immaterial amount and reduced by $4.5 million for the three months ended March 31, 2017 and March 31, 2016, respectively. The Reorganization was completed in the first quarter of 2017.

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

		March 31, 2017
		U.S. Networks				International Networks			Corporate and Other				Total
Liability as of December 31, 2016		$	1,955			$	-		$	1,585			$	3,540
Net accruals			(142	)			-			39				(103	)
Payments			(1,813	)			-			(1,624	)			(3,437	)
Liability as of March 31, 2017		$	-			$	-		$	-			$	-
	March 31, 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			3,762				-			3,519				7,281
Payments			(2,057	)			-			(2,381	)			(4,438	)
Non-cash (a )			(310	)			-			(1,131	)			(1,441	)
Liability as of March 31, 2016		$	4,653			$	-		$	15			$	4,668
(a) Primarily represents the reclassification of current period charges for share-based compensation.

The liability for the Reorganization is included within accrued liabilities on our 2016 condensed consolidated balance sheets.