In November 2017, the Company implemented a restructuring plan (“November 2017 Plan”) to reduce its sales and marketing headcount and centralize its sales function in its San Mateo, CA headquarters. The total restructuring costs associated with the November 2017 Plan was $5.2 million and was primarily lease termination costs and employee severance, of which $1.7 million was recognized during the fourth quarter of 2017 and $3.5 million was recognized in the fourth quarter of 2018. The restructuring costs incurred during the fourth quarter of 2018 are primarily due to the changes in estimated lease termination costs resulting from lower estimated sublease cash payments, and related leasehold impairment costs as the Company estimates that the leasehold improvements at the vacated facility would not be recoverable from the estimated sublease cash flows.

In November 2016, the Company implemented a restructuring plan (“November 2016 Plan”) to wind down the operations of the Renzu business which was acquired in May 2015 (see Note 6 for additional discussion). The total estimated restructuring costs associated with the November 2016 Plan was approximately $1.5 million and was primarily employee severance. Additionally, as a result of the wind down of the operations of Renzu, the Company concluded that the acquired goodwill and intangibles of Renzu had no future economic benefit and the related derecognition costs of $15.9 million were also classified as a restructuring related cost (see Notes 2 and 6 for additional information). Substantially all of the costs related to the November 2016 Restructuring Plan was recognized during the fourth quarter of 2016.

In March 2016, the Company implemented a restructuring plan (“March 2016 Plan”) to reduce its sales and marketing headcount and close several of its international locations, which was primarily related to the Company’s decision to generally cease offering the non-self-serve portion of its SurveyMonkey Audience solution. The total estimated restructuring costs associated with the March 2016 Plan was approximately $7.9 million and was primarily employee severance, substantially all of which was recognized during 2016.

The restructuring plans were subject to applicable laws and consultation processes, as a part of the Company’s strategic plan to focus on its core product and improve efficiencies. In connection with these actions, the Company incurred the following pre-tax costs:

	Year Ended December 31,
(in thousands)	2018		2017		2016
Employee severance	$	73	$	498	$	5,834
Contract termination and other costs		631		1,287		1,453
Stock based compensation		—		—		2,074
Impairment of property and equipment		2,821		—		—
Derecognition of goodwill and intangibles assets		—		—		15,895
Total restructuring costs	$	3,525	$	1,785	$	25,256

The balances as of December 31, 2018 and 2017 included $0.6 million and $1.0 million, respectively, recorded in accrued expenses and other current liabilities and $0.3 million and $0.4 million, respectively, recorded in other non-current liabilities. As of December 31, 2018, the majority of amounts accrued pertain to non-cancellable lease costs, which will be paid through 2021.