Restructuring and Other Charges

During the second fiscal quarter of 2015, the Company began implementing a series of initiatives intended to improve operational efficiency, reduce costs, and better position itself to drive growth of the business in the future. We refer to these initiatives, in the aggregate, as the "2015 Restructuring". These activities evolved and developed over time as management identified and evaluated opportunities for changes in the Company’s operations (and related areas of potential cost savings), as economic conditions changed and as the realignment of the Company’s operations into its four global lines of business was implemented. Actions related to the 2015 Restructuring included involuntary terminations, the abandonment of certain leased offices, combining operational organizations, and the co-location of employees into other existing offices. We did not exit any service types or client end-markets in connection with the 2015 Restructuring. While the 2015 Restructuring was substantially completed in fiscal second quarter 2017, approximately $9.5 million in additional costs associated with previously identified restructuring activities were recognized during the third quarter for accounting purposes.

The majority of the costs associated with the 2015 Restructuring are included in SG&A expense in the Consolidated Statements of Earnings. The following table summarizes the impacts of the 2015 Restructuring on the Company's reportable segment income by line of business for the three and nine month periods ended June 30, 2017 and July 1, 2016 (in thousands):

	Three Months Ended					For the Nine Months Ended
	June 30, 2017			July 1, 2016		June 30, 2017		July 1, 2016
Aerospace & Technology	$	—		$	1,924	$	1,004	$	4,359
Buildings & Infrastructure		7,266			2,245		22,089		17,812
Industrial		(220	)		1,658		9,268		21,551
Petroleum & Chemicals		(458	)		21,774		28,917		74,789
Corporate		2,866			5,319		30,783		18,160
Total	$	9,454		$	32,920	$	92,061	$	136,671

The activity in the Company’s accrual for the 2015 Restructuring for the three and nine month periods ended June 30, 2017 is as follows (in thousands):

Balance at September 30, 2016	$	152,174
Charges		92,061
Payments		(101,432	)
Balance at June 30, 2017	$	142,803

The following table summarizes the 2015 Restructuring by major type of restructuring costs for the three and nine month periods ended June 30, 2017 and July 1, 2016 (in thousands):

	Three Months Ended				For the Nine Months Ended
	June 30, 2017		July 1, 2016		June 30, 2017		July 1, 2016
Lease Abandonments	$	2,712	$	10,300	$	47,313	$	74,571
Involuntary Terminations		4,120		20,359		32,606		58,648
Outside Services		684		2,076		4,236		3,267
Other restructuring related		1,938		185		7,906		185
Total	$	9,454	$	32,920	$	92,061	$	136,671

Cumulative amounts incurred to date for the 2015 Restructuring by each major type of restructuring costs as of June 30, 2017 is as follows (in thousands):

Lease Abandonments	$	230,525
Involuntary Terminations		173,518
Outside Services		24,368
Other restructuring related		8,749
Total	$	437,160

Also, during the second fiscal quarter of 2017, the Company entered into strategic business restructuring activities associated with realignment of its Europe, U.K. and Middle East regional operations in our B&I segment. Pre-tax net charges of $22.6 million were recorded associated mainly with net realizable value write-offs on contract accounts receivable of $16.5 million, with additional charges recorded for statutory redundancy and severance costs of $1.4 million and other liabilities of $4.7 million which are both expected to be paid or settled within the next 12 months. Additional charges of $1.2 million were recorded under this business exit during third quarter fiscal 2017 associated mainly with contract accounts receivable charges. Further, management has determined that these business restructuring activities do not qualify for discontinued operations treatment in accordance with U.S. GAAP as the associated businesses were not material.

Collectively, the 2015 Restructuring and the above mentioned business restructuring activities in the Europe, U.K. and Middle East region are referred to as “Restructuring and Other Charges”.