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Restructuring and Related Charges
 12 Months Ended
Dec. 31, 2016
Restructuring and Related Charges [Abstract]  
Restructuring and Related Charges
17.
Restructuring and Related Charges

In the third quarter of 2015, we began developing our reorganization and cost rationalization plan (the "2015 Restructuring Plan") that the Company committed to in October 2015, which was intended to improve efficiency and deliver greater value to our customers and stakeholders. Completion of the 2015 Restructuring Plan occurred with the completion of the sale of the TPHS business. We incurred a total of approximately $24 million in restructuring charges related to the 2015 Restructuring Plan, substantially all of which resulted in cash expenditures.
 
The following table shows the costs incurred for the years ended December 31, 2016 and 2015 directly related to our 2015 Restructuring Plan and other restructuring costs:

(In thousands)
 
Severance and Other
Employee-Related Costs
 
 
Consulting and Other Costs (1)
 
Asset Retirements
 
 
Total
Restructuring charges
 
$
8,836
 
 
$
5,074
 
 $
1,187
 
 
$
15,097
 
Payments
 
 
(825
)
 
 
(2,174
)
 
—
 
 
 
(2,999
)
Non-cash charges (2)
 
 
(918
)
 
 
—
 
 
(1,187
)
 
 
(2,105
)
Accrued restructuring and related charges liability as of December 31, 2015
 
$
7,093
 
 
$
2,900
 
 $
—
 
 
$
9,993
 
Restructuring charges
  
4,599
   
4,130
  
—
   
8,729
 
Cash payments
  
(7,414
)
  
(6,967
)
 
—
   
(14,381
)
Non-cash charges (2)
  
67
   
—
  
—
   
67
 
Adjustments (3)
  
(103
)
  
—
  
—
   
(103
)
Accrued restructuring and related charges liability as of December 31, 2016
 
$
4,242
  
$
63
 
$
—
  
$
4,305
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

(1) Consulting and other costs primarily consist of third-party consulting charges incurred in connection with the 2015 Restructuring Plan. Consulting and other costs also include approximately $0.2 million and $0.4 million of lease termination costs in 2016 and 2015, respectively.
 
(2) Non-cash charges consist primarily of share-based compensation costs as well as asset retirements.  

(3) Adjustments resulted primarily from actual employee tax and benefit amounts differing from previous estimates.  

In the third quarter of 2016, we began the reorganization of our corporate support infrastructure (the "2016 Restructuring Plan"), which is intended to deliver greater value to our customers and stakeholders. We expect to incur a total of approximately $6.0 million in restructuring charges related to the 2016 Restructuring Plan, $4.9 million of which was incurred by the end of the fourth quarter of 2016, with the remainder expected to be incurred in the first quarter of 2017 and to consist of severance and other employee-related costs. 

The following table shows the costs incurred for the year ended December 31, 2016 directly related to our 2016 Restructuring Plan and other restructuring costs:
 
(In thousands)
 
Severance and Other
Employee-Related Costs
 
 
Consulting and Other Costs (1)
 
 
 
Total
 
Restructuring charges
 
$
4,697
 
 
$
236
 
 
 
$
4,933
   
Payments
 
 
(559
)
 
 
(188
)
 
 
 
(747
)
  
Non-cash charges (2)
  
(287
)
  
—
    
(287
)
  
Accrued restructuring and related charges liability as of December 31, 2016
 
$
3,851
 
 
$
48
 
 
 
$
3,899
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) Consulting and other costs consist of third-party consulting charges incurred in connection with the 2016 Restructuring Plan. 
 
(2) Non-cash charges consist of share-based compensation costs.