Restructuring Expenses

9 Months Ended

Sep. 30, 2014

Restructuring and Related Activities [Abstract]

Restructuring charges relate primarily to one-time termination benefits. The Company recognizes these severance and other charges when the requirements of FASB ASC 420, "Exit or Disposal Cost Obligations," have been met regarding a plan of termination and when communication has been made to employees. During the nine months ended September 30, 2014, the Company recorded $1.6 million of restructuring charges in general and administrative expenses in the consolidated statements of operations and comprehensive income (loss) related primarily to severance and terminated lease costs associated with the Mergers.

The following table provides additional information regarding the Company's restructuring, including the balance of the liability as of September 30, 2014 and total costs incurred through the period ended September 30, 2014 (in thousands):



Cost Type	Restructuring Costs Liability at December 31, 2013		Restructuring Costs Incurred for the Nine Months Ended September 30, 2014		Cash Payments for the Nine Months Ended September 30, 2014		Restructuring Costs Liability at September 30, 2014		Total Cumulative Restructuring Costs Expected to Be Incurred
Severance - management and other personnel	$	21,691	$	1,130	$	22,679	$	142	$	22,821
Other	—		481		304		177		481
	$	21,691	$	1,611	$	22,983	$	319	$	23,302

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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