RESTRUCUTRING CHARGES

12 Months Ended

Dec. 31, 2016

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 consisted 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. The Program was completed during 2016, with the exception of severance and pension payments which have been fully reserved.

Restructuring charges are included in the "Restructuring charges" line item in the Consolidated Statements of Operations. The table below presents the total costs incurred in connection with the Program, the amount of costs that have been recognized during the twelve months ended December 31, 2016 and 2015 and the cumulative costs recognized by the Program (in thousands):



	Cost Recognized for the Year Ended December 31, 2015		Cost Recognized for the Year Ended December 31, 2016		Total Cumulative Costs
MMS Segment:
Employee termination costs	$	255	$	—	$	255
Total MMS Segment	255		—		255
ATA Segment:
Employee termination costs	3,045		269		3,314
Facility exit costs	—		134		134
Other related costs	258		258		516
Total ATA Segment	3,303		661		3,964
Total:
Employee termination costs	3,300		269		3,569
Facility exit costs	—		134		134
Other related costs	258		258		516
Total Company	$	3,558	$	661	$	4,219

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

Balance at December 31, 2015	$	167		$	1,242		$	1,409
Restructuring charges:
Employee termination costs	—			269			269
Facility exit costs	—			134			134
Other related costs	—			258			258
Total restructuring charges	$	—		$	661		$	661

Cash expenditures	(43		)	(1,694		)	(1,737		)
Other adjustments to accrual	8			7			15
Foreign currency translation adjustment	—			38			38
Balance at December 31, 2016	$	132		$	254		$	386