NOTE 3: CHANGES IN OPERATIONS

Employee Reductions—The Company recorded pretax charges, mainly consisting of employee severance costs and associated termination benefits, totaling $8 million in both the three and nine months ended September 30, 2016. Additionally, the Company recorded pretax charges for severance and related expenses totaling $3 million and $4 million in the three and nine months ended September 30, 2015, respectively. These charges are included in direct operating expenses or SG&A, as appropriate, in the Company’s unaudited Condensed Consolidated Statements of Operations.

The following table summarizes these severance and related charges by business segment for the three and nine months ended September 30, 2016 and September 30, 2015 (in thousands):



	Three Months Ended				Nine Months Ended
	September 30, 2016		September 30, 2015		September 30, 2016		September 30, 2015
Television and Entertainment	$	6,844	$	1,470	$	6,865	$	2,006
Digital and Data	476		759		476		570
Corporate and Other	408		373		1,157		1,262
Total	$	7,728	$	2,602	$	8,498	$	3,838

Changes to the accrued liability for severance and related expenses during the nine months ended September 30, 2016 were as follows (in thousands):



Balance at December 31, 2015	$	4,453
Additions	8,498
Payments and other	(4,146		)
Balance at September 30, 2016	$	8,805