RESTRUCTURING CHARGES

3 Months Ended

Mar. 31, 2016

Restructuring and Related Activities [Abstract]

Restructuring Charges

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 " 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 three months ended March 31, 2016 and the cumulative costs recognized to date by the Program (in thousands):

	Total Costs Expected to be Incurred		Cost Recognized for Three Months Ended March 31, 2016		Cumulative Costs Recognized to Date
MMS Segment:
Employee termination costs	$	255	$	—	$	255
Total MMS Segment	255		—		255
ATA Segment:
Employee termination costs	3,358		200		3,245
Facility exit costs	605		—		—
Other related costs	274		—		258
Total ATA Segment	4,237		200		3,503
Total:
Employee termination costs	3,613		200		3,500
Facility exit costs	605		—		—
Other related costs	274		—		258
Total Company	$	4,492	$	200	$	3,758

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
Balance at December 31, 2015	$	167		$	1,242		$	1,409
Restructuring charges:
Employee termination costs	—			200			200
Total restructuring charges	—			200			200
Cash expenditures	(5		)	(831		)	(836		)
Foreign currency translation adjustment	—			43			43
Balance at March 31, 2016	$	162		$	654		$	816