NOTE 3: CHANGES IN OPERATIONS

Employee Reductions—The Company recorded pretax charges, primarily consisting of employee severance costs and associated termination benefits and related expenses, totaling less than $1 million and $7 million for the three months ended September 30, 2017 and September 30, 2016, respectively, and $5 million and $8 million in the nine months ended September 30, 2017 and September 30, 2016, respectively. These charges are included in direct operating expenses or selling, general and administrative expenses (“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, 2017 and September 30, 2016 (in thousands):



	Three Months Ended				Nine Months Ended
	September 30, 2017		September 30, 2016		September 30, 2017		September 30, 2016
Television and Entertainment	$	78	$	6,844	$	4,413	$	6,865
Corporate and Other	33		408		107		1,157
Total	$	111	$	7,252	$	4,520	$	8,022

Severance and related expenses included in (loss) income from discontinued operations, net of taxes totaled less than $1 million for each of the three and nine months ended September 30, 2016.

Changes to the accrued liability for severance and related expenses during the nine months ended September 30, 2017 were as follows (in thousands):




Balance at December 31, 2016	$	8,981
Additions	4,520
Payments and other	(7,637		)
Balance at September 30, 2017	$	5,864