Restructuring and Other Related Costs

In September 2016, the Company approved a restructuring plan (the “2016 Restructuring Plan”) to further align its organization structure, facilities and resource utilization with business volumes and strategic direction. Restructuring actions under the 2016 Restructuring Plan are expected to be completed during 2017. In the third quarter of 2016, the Company recorded a charge of $3.2 million to "Restructuring and other related costs" in the consolidated statement of operations, comprised of $1.2 million of employee severance and related costs, $1.9 million of real estate exit and contract termination costs and $0.1 million of asset write-offs and related costs. Substantial payments were made during 2016 with certain payments related to employee severance and the consolidation of facilities expected through 2017 and 2018, respectively.

In December 2015, the Company approved a restructuring plan (the “2015 Restructuring Plan”) to better align its organization and operations with the Company's strategy. In the fourth quarter of 2015, the Company recorded a charge of $3.6 million to “Restructuring and other related costs” in the consolidated statement of operations, comprised of $2.5 million of employee severance and related costs and $1.1 million of real estate exit and contract termination costs. The 2015 Restructuring Plan was substantially complete by December 31, 2016 with certain payments related to employee severance and the consolidation of facilities expected through 2017 and 2022, respectively. During 2016, the Company recorded a charge of $0.5 million to "Restructuring and other related costs" in the consolidated statement of operations, primarily related to real estate exit and contract termination costs. Also during 2016, the Company adjusted its 2015 Restructuring Plan restructuring liability due to lower than expected severance costs in the amount of $0.4 million and higher than expected real estate exit and related costs in the amount of $0.4 million.

In December 2014, the Company approved a restructuring plan (the “2014 Restructuring Plan”) to optimize its operations and facility footprint. In the fourth quarter of 2014, the Company recorded a charge of $3.6 million to “Restructuring and other related costs” in the consolidated statement of operations, comprised of $1.8 million of employee severance and related costs, $1.6 million of real estate exit and contract termination costs and $0.2 million of asset write-offs and related costs. The 2014 Restructuring Plan was substantially complete by December 31, 2015 with certain payments related to the consolidation of facilities expected through 2019. During 2015, the Company recorded a charge of $0.6 million to "Restructuring and other related costs" in the consolidated statement of operations, primarily related to real estate exit and contract termination costs.

The following table summarizes the provision, activity and balances related to the restructuring plans by cost type for the indicated periods:



	Employee severance and related costs			Real estate exit and contract termination costs			Asset write-offs and related costs			Accrued restructuring liability

Balance at December 31, 2013	$	4,568		$	769		$	—		$	5,337
Cash payments	(3,437		)	(682		)	—			(4,119		)
Charges	900			2,513			232			3,645
Non-cash	—			—			(232		)	(232		)
Balance at December 31, 2014	2,031			2,600			—			4,631
Cash payments	(2,160		)	(1,384		)	—			(3,544		)
Charges	2,484			1,719			14			4,217
Non-cash	(153		)	—			(14		)	(167		)
Balance at December 31, 2015	2,202			2,935			—			5,137
Cash payments	(1,785		)	(2,297		)	—			(4,082		)
Charges	1,353			2,301			113			3,767
Non-cash	(248		)	—			(113		)	(361		)
Adjustments	(375		)	375						—
Balance at December 31, 2016	$	1,147		$	3,314		$	—		$	4,461

The consolidated balance sheet as of December 31, 2016 includes $3.5 million in “Other accrued expenses and other current liabilities” and $1.0 million in "Other non-current liabilities", respectively. The consolidated balance sheet as of December 31, 2015 includes $4.1 million in “Other accrued expenses and other current liabilities” and $1.0 million in "Other non-current liabilities", respectively.