RESTRUCTURING AND OTHER CHARGES

Restructuring and other charges primarily consist of separation costs for employees including severance, outplacement and other benefit costs.

2017 Productivity Program

On February 15, 2017, the Company announced that it was adopting a multi-year productivity program designed to improve overall financial performance, provide flexibility to invest in growth opportunities and drive long-term value creation. In connection with this program, we expect to optimize our global footprint and simplify the Company's organizational structures globally. In connection with this initiative, the Company expects to incur cumulative, pre-tax cash charges of $27 million, consisting primarily of $25 million in personnel-related costs and an estimated $2 million in facility-related costs, such as lease termination, and integration-related costs.

The Company recorded $3.9 million and $20.6 million of charges related to personnel-related costs in 2018 and 2017, respectively, with no further anticipated personnel-related and other costs after the first quarter of 2019. The Company made payments of $7.3 million and $14.0 million related to severance in 2018 and 2017, respectively. The overall charges were split approximately evenly between Taste and Scent. No charges were allocated to the Frutarom segment. This initiative is expected to result in the reduction of approximately 370 members of the Company’s global workforce, including acquired entities, in various parts of the organization.

2015 Severance

During 2015, the Company established a series of initiatives intended to streamline its management structure, simplify decision-making and accountability, better leverage and align its capabilities across the organization and improve efficiency of its global manufacturing and operations network. As a result, the Company recorded charges for severance and related costs pertaining to approximately 150 positions that were affected. During 2016, the Company recorded a credit of $1.7 million related to the reversal of severance accruals that were determined to be no longer required. During 2017, the Company made payments of $0.2 million related to severance and recorded a credit of $2.3 million related to the reversal of severance accruals that were determined to be no longer required.

Roll Forward of Liability

Movements in severance-related accruals during 2016, 2017 and 2018 are as follows:



(DOLLARS IN THOUSANDS)	Employee-Related Costs			Other			Total
Balance at January 1, 2016	$	7,882		$	—		$	7,882
Additional charges (reversals), net	(1,700		)	658			(1,042		)
Non-cash charges	—			(658		)	(658		)
Payments	(2,905		)	—			(2,905		)
Balance at December 31, 2016	3,277			—			3,277
Additional charges (reversals), net	18,309			1,402			19,711
Non-cash charges	—			(528		)	(528		)
Payments	(14,047		)	(456		)	(14,503		)
Balance at December 31, 2017	7,539			418			7,957
Additional charges (reversals), net	3,884			1,195			5,079
Non-cash charges	—			(418		)	(418		)
Payments	(7,298		)	(120		)	(7,418		)
Balance at December 31, 2018	$	4,125		$	1,075		$	5,200