RESTRUCUTRING CHARGES

12 Months Ended

Dec. 31, 2015

Restructuring and Related Activities [Abstract]

RESTRUCTURING CHARGES

On August 4, 2015, the Company's Board of Directors approved a strategic restructuring program (the "Program") with the goals of streamlining the Company's cost structure, increasing operational efficiencies and improving shareholder returns. This Program consists of the consolidation of certain facilities and restructuring of certain business units and is expected to generate annual pre-tax savings in the range of approximately $4.5 million once the Program is fully implemented. Virtually all of the costs are expected to result in cash expenditures. The Program is expected to be substantially completed during the first half of 2016.

Restructuring charges are included in the "Restructuring charges" line item in the Consolidated Statements of Operations. The table below presents the total costs expected to be incurred in connection with the Program, the amount of costs that have been recognized during the twelve months ended December 31, 2015 and the cumulative costs recognized to date by the Program (in thousands):



	Total Costs Expected to be Incurred		Cost Recognized for the Year Ended December 31, 2015		Cumulative Costs Recognized to Date
MMS Segment:
Employee termination costs	$	255	$	255	$	255
Total MMS Segment	255		255		255
ATA Segment:
Employee termination costs	3,358		3,045		3,045
Facility exit costs	605		—		—
Other related costs	274		258		258
Total ATA Segment	4,237		3,303		3,303
Total:
Employee termination costs	3,613		3,300		3,300
Facility exit costs	605		—		—
Other related costs	274		258		258
Total Company	$	4,492	$	3,558	$	3,558

The amounts accrued associated with the Program are included in "Accrued expenses" and "Pension and postretirement liabilities" in the Consolidated Balance Sheets. A rollforward of the accrued restructuring costs is presented below (in thousands):



	Segment						Total
	MMS			ATA			Total
Balance at December 31, 2014	$	—		$	—		$	—
Restructuring charges:
Employee termination costs	255			3,045			3,300
Other related costs	—			258			258
Total restructuring charges	255			3,303			3,558

Cash expenditures	(85		)	(2,036		)	(2,121		)
Other adjustments to accrual	(3		)	(5		)	(8		)
Foreign currency translation adjustment	—			(20		)	(20		)
Balance at December 31, 2015	$	167		$	1,242		$	1,409