In an effort to minimize the impact of the COVID-19 Pandemic on the Company’s results of operations among other initiatives, the Company implemented certain cost reduction initiatives in April 2020, which included a reduction of 31 positions within its corporate functions at its headquarters located in Trevose, Pennsylvania and its Cemetery Operations segment.

In January 2019, the Company announced a profit improvement initiative as part of its ongoing organizational review. This profit improvement initiative was intended to further integrate, streamline and optimize the Company’s operations. As part of this profit improvement initiative, during 2019 the Company undertook certain cost reduction initiatives, which included a reduction of approximately 200 positions of its workforce within its field operations and corporate functions in its headquarters located in Trevose, Pennsylvania. The Company does not expect to incur any additional charges related to this reduction in workforce.

The following table summarizes the activity in the severance liability recognized for these reductions in workforce, by reportable segment (in thousands):

	Cemetery Operations			Funeral Home Operations		Corporate			Consolidated
Balance at December 31, 2019	$	86		$	—	$	64		$	150
Accruals		157			—		199			356
Cash payments		(232	)		—		(215	)		(447	)
Balance at June 30, 2020	$	11		$	—	$	48		$	59