RESTRUCTURING AND OTHER RELATED CHARGES

Our restructuring and other related charges (credits), net are summarized by program and by segment as follows (in thousands):



	Three Months Ended March 31,
	2020		2019
	(unaudited)		(unaudited)
OneTEAM Program
Severance and related costs
IHT	$	8	$	102
MS	130		85
Corporate and shared support services	48		21
Subtotal	186		208

Grand Total	$	186	$	208

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, for our domestic operations, and entered in the deployment phase starting in the second quarter of 2018. In the third quarter of 2019, we began the design phase of OneTEAM for our international operations which was deployed in the fourth quarter of 2019. During the first quarter of 2020, in response to COVID-19 and decline in the oil and gas end markets, we expanded and accelerated the operations and center led pillars from the OneTEAM program in order to implement permanent cost savings and identify further opportunities to optimize our organization.

As part of the OneTEAM program, we decided to eliminate certain employee positions. For the three months ended March 31, 2020, we incurred severance charges of $0.2 million. We have incurred $8.6 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 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):



	Three Months Ended March 31, 2020
	(unaudited)
Balance, beginning of period	$	971
Charges	186
Payments	(520		)
Balance, end of period	$	637

For the three months ended March 31, 2020 and 2019, we also incurred professional fees of $1.8 million and $3.2 million, respectively, associated with OneTEAM.