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RESTRUCTURING AND OTHER EXPENSE
 6 Months Ended
Jun. 30, 2019
Restructuring and Related Activities [Abstract]  
RESTRUCTURING AND OTHER EXPENSE RESTRUCTURING AND OTHER EXPENSE
Restructuring
Beginning in the first quarter of 2016, the Company commenced restructuring initiatives that were intended to simplify the Company's organizational structure ("2016 Restructuring Plan").
The following table summarizes the activity for the 2016 Restructuring Plan:
 
 
 
Severance and Other Employee Related Costs
 
Facility Realignment and Other Costs
 
Total
Accrual balance at December 31, 2018
$
21,454

 
$
13,615

 
$
35,069

Restructuring charges
6,363

 
5,140

 
11,503

Payments and other
(20,749
)
 
(1,734
)
 
(22,483
)
Impact of the adoption of ASC 842 (a)
—

 
(13,849
)
 
(13,849
)
Accrual balance at June 30, 2019
$
7,068

 
$
3,172

 
$
10,240

 
(a)
Certain accrued restructuring liabilities were netted against right-of-use operating assets on the Company's consolidated balance sheet as of January 1, 2019 in connection with the Company's adoption of ASC 842 (see Note 8).
Cumulative costs to date relating to the 2016 Restructuring Plan amounted to $427,725.
In May 2019, the Company commenced another restructuring initiative to further simplify the Company's organization structure ("2019 Restructuring Plan"). Costs incurred relating to the 2019 Restructuring Plan amounted to $5,540 for the three and six months ended June 30, 2019.
In addition, for the three and six months ended June 30, 2019, the Company recorded restructuring charges of $147 and $8,696, respectively, related to the impairment of right-of-use operating lease assets, included in the Company's restructuring initiatives, as their carrying amount was not recoverable and exceeded their fair value.
Transaction Costs
The Company recorded costs of $574 and $970 during the three and six months ended June 30, 2019, respectively, primarily related to costs incurred in connection with the Company's acquisition of Cheddar Inc. (see Note 9). 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.