RESTRUCTURING AND OTHER RELATED CHARGES

Our restructuring and other related charges (credits), net for the three and nine months ended September 30, 2019 and 2018 are summarized by program and by segment as follows (in thousands):



	Three Months Ended September 30,				Nine Months Ended September 30,
	2019		2018		2019		2018
	(unaudited)		(unaudited)		(unaudited)		(unaudited)
OneTEAM Program
Severance and related costs
IHT	$	—	$	468	$	128	$	1,436
MS	—		408		117		739
Quest Integrity	62		7		62		40
Corporate and shared support services	166		1,164		129		2,243
Subtotal	228		2,047		436		4,458

Grand Total	$	228	$	2,047	$	436	$	4,458

OneTEAM Program

In the fourth quarter of 2017, we engaged outside consultants to assess all aspects of our business for improvement and cost saving opportunities. In the first quarter of 2018, we completed the design phase of the project, known as OneTEAM, and entered in the deployment phase starting in the second quarter of 2018. As part of the OneTEAM Program, we decided to eliminate certain employee positions. During the nine months ended September 30, 2019, we incurred severance charges of $0.4 million. We have incurred $7.2 million of OneTEAM severance charges cumulatively to date. As the OneTEAM Program continues, we expect some additional employee positions may be identified and impacted, resulting in additional severance costs. In addition to the impacted employee positions, certain locations may be shut down or consolidated during this process. We are currently in the second year of this three-year program and expect the program-related expenses to continue through the end of 2020.

A rollforward of our accrued severance liability associated with this program is presented below (in thousands):



	Nine Months Ended September 30, 2019
	(unaudited)
Balance, beginning of period	$	2,283
Charges	436
Payments	(2,205		)
Balance, end of period	$	514

For the three and nine months ended September 30, 2019, we also incurred professional fees of $3.8 million and $9.8 million, respectively, associated with OneTEAM while during the three and nine months ended September 30, 2018, we incurred $4.3 million and $11.8 million, respectively.