RESTRUCTURING COSTS AND OTHER EXPENSE

6 Months Ended

Jun. 30, 2018

Restructuring and Related Activities [Abstract]

RESTRUCTURING COSTS AND OTHER EXPENSE

RESTRUCTURING COSTS AND OTHER EXPENSE

Restructuring

Beginning in the first quarter of 2016, the Company commenced its restructuring initiatives (the "2016 Restructuring Plan") that are intended to simplify the Company's organizational structure.

The following table summarizes the activity for the 2016 Restructuring Plan during 2018:
	Severance and Other Employee Related Costs			Facility Realignment and Other Costs			Total
Accrual balance at December 31, 2017	$	113,474		$	9,626		$	123,100
Restructuring charges	4,182			3,334			7,516
Payments and other	(65,692		)	(5,853		)	(71,545		)
Accrual balance at June 30, 2018	$	51,964		$	7,107		$	59,071

The Company recorded restructuring charges of $12,246 and $88,997 for the three and six months ended June 30, 2017 relating to the 2016 Restructuring Plan.

Cumulative costs through June 30, 2018 relating to the 2016 Restructuring Plan amounted to $315,319 and $68,696 for our Cablevision and Cequel segments, respectively.

Transaction Costs

The Company incurred transaction costs of $3,496 and $5,762 for the three and six months ended June 30, 2018 relating to the Distribution discussed in Note 1 and $142 and $320 for the three and six months ended June 30, 2017 related to the acquisition of a business.