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Restructuring and Related Charges
6 Months Ended
Jun. 30, 2017
Restructuring and Related Charges [Abstract]  
Restructuring and Related Charges
12.
Restructuring and Related Charges

In the third quarter of 2015, we began developing our reorganization and cost rationalization plan (the "2015 Restructuring Plan") that commenced 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 in July 2016. We incurred a total of approximately $24 million in restructuring charges related to the 2015 Restructuring Plan, substantially all of which resulted in or will result in cash expenditures.
 
The following table shows the activity in accrued restructuring and related charges for the six months ended June 30, 2017 related to our 2015 Restructuring Plan:

(In thousands)
 
Severance and Other
Employee-Related Costs
 
 
Other
Costs
 
 
 
Total
Accrued restructuring and related charges liability as of January 1, 2017
 
$
4,242
  
$
63
   
$
4,305
 
Restructuring charges
  
   
    
 
Payments
  
(1,062
)
  
(6
)
   
(1,068
)
Accrued restructuring and related charges liability as of June 30, 2017
 
$
3,180
  
$
57
   
$
3,237
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In the third quarter of 2016, we began the reorganization of our corporate support infrastructure (the "2016 Restructuring Plan"), which was intended to deliver greater value to our customers and stakeholders. Completion of the 2016 Restructuring Plan occurred during the first quarter of 2017. We incurred a total of approximately $5.6 million in restructuring charges related to the 2016 Restructuring Plan, substantially all of which resulted in or will result in cash expenditures.

The following table shows the activity in accrued restructuring and related charges for the six months ended June 30, 2017 related to our 2016 Restructuring Plan:

(In thousands)
 
Severance and Other
Employee-Related Costs
 
 
Consulting and Other Costs (1)
 
 
 
Total
Accrued restructuring and related charges liability as of January 1, 2017
 
$
3,851
 
 
$
48
 
 
 
$
3,899
 
Restructuring charges
  
794
 
 
 
16
 
 
 
 
810
 
Payments
  
(2,822
)
  
(64
)
   
(2,886
)
Adjustments (2)
  
(125
 
 
 
 
 
 
(125
)
Accrued restructuring and related charges liability as of June 30, 2017
 
$
1,698
 
 
$
 
 
 
 
1,698
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

(1) Consulting and other costs consist of third-party consulting charges incurred in connection with the 2016 Restructuring Plan. 
 
(2) Adjustments consist primarily of actual employee tax and benefit amounts differing from previous estimates.