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 nine months ended September 30, 2017 related to our 2015 Restructuring Plan:

(In thousands)	Total
Accrued restructuring and related charges liability as of January 1, 2017	$	4,305
Payments		(1,126	)
Accrued restructuring and related charges liability as of September 30, 2017	$	3,179

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 nine months ended September 30, 2017 related to our 2016 Restructuring Plan:

(In thousands)	Total
Accrued restructuring and related charges liability as of January 1, 2017	$	3,899
Restructuring charges		810
Payments		(3,160	)
Adjustments⁽¹⁾		(141	)
Accrued restructuring and related charges liability as of September 30, 2017	$	1,408

⁽¹⁾ Adjustments consist primarily of actual employee tax and benefit amounts differing from previous estimates.