5. EMPLOYEE TERMINATION PROGRAMS

Reorganization

During the fourth quarter of 2015, we executed the Reorganization and committed to undertaking activities intended to streamline and integrate the management of our domestic networks, creating a cohesive and holistic organization. Our 2017 operating results reflect an immaterial impact, while our 2016 and 2015 operating results include expense of $16.3 million and $3.9 million, respectively. The $16.3 million of expense in 2016 was classified as $10.8 million of selling, general and administrative and $5.5 million of cost of services, while the $3.9 million of expense in 2015 was classified as $3.2 million of selling, general and administrative and $0.7 million of cost of services. As a result, net income attributable to SNI was reduced by $10.1 million and $2.4 million in 2016 and 2015, respectively. The Reorganization was completed in the first quarter of 2017.

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

		Year ended December 31, 2017
(in thousands)		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 December 31, 2017		$	-		$	-	$	-		$	-

	Year ended December 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			10,539			-		5,765			16,304
Payments			(11,159	)		-		(3,043	)		(14,202	)
Non-cash ^{(a )}			(683	)		-		(1,145	)		(1,828	)
Liability as of December 31, 2016		$	1,955		$	-	$	1,585		$	3,540
^(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 consolidated balance sheet as of December 31, 2016.

Restructuring Plan

During the fourth quarter of 2014, we executed the Restructuring Plan and provided qualified employees with voluntary early retirement packages and notified employees of the elimination of certain positions within the Company. We also announced that we would be closing our Cincinnati office location in late 2015 and relocating certain positions to our Knoxville headquarters. Our 2016 and 2015 operating results include a gain of $0.3 million and expense of $17.9 million, respectively. The $17.9 million of expense in 2015 was classified as $13.3 million of selling, general and administrative, $2.8 million of cost of services and $1.8 million of depreciation. As a result, net income attributable to SNI was increased by $0.2 million in 2016 and reduced by $11.1 million in 2015. The Restructuring Plan was completed in the fourth quarter of 2016.

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

	Year ended December 31, 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)			-				-			(684	)			(684	)
Liability as of December 31, 2016		$	-			$	-		$	-			$	-

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