RESTRUCTURING

In June 2014, the Company took steps to reduce current and future expenses by reducing staff in our technology and game development division that operated primarily out of our Toronto location. The Las Vegas location now serves as the primary location for our technology and game development division. The Company entered into retention agreements with certain employees that extend through July 2015. During the three and nine months ended September 30, 2014, the Company expensed approximately $37,000 and $0.9 million, respectively, in restructuring costs related to termination benefits and expects to incur an additional $0.5 million related to retention agreements with certain employees.

The following table summarizes the change in our severance accrual for the nine months ended September 30, 2014 (in thousands), which is included in accounts payable and accrued liabilities in the condensed consolidated balance sheets:



	Successor
	December 31, 2013		Charge to expense		Cash paid		Costs settled		September 30, 2014
Accrued severance	$	—	$	906	$	585	$	—	$	321