2.RESTRUCTURING, IMPAIRMENT AND OTHER CHARGES:

The following table summarizes the restructuring activity included in gains, losses and other items, net in the consolidated statements of operations for the fiscal years ended March 31, 2017, 2016 and 2015 (dollars in thousands):


	Associate-related		Lease
	reserves		accruals		Total
March 31, 2014	$	6,542	$	1,513	$	8,055
Restructuring charges and adjustments		13,284		6,500		19,784
Payments		(12,615)		(2,785)		(15,400)
March 31, 2015	$	7,211	$	5,228	$	12,439
Restructuring charges and adjustments		8,630		3,002		11,632
Payments		(12,986)		(4,706)		(17,692)
March 31, 2016	$	2,855	$	3,524	$	6,379
Restructuring charges and adjustments		3,755		2,985		6,740
Payments		(4,210)		(2,201)		(6,411)
March 31, 2017	$	2,400	$	4,308	$	6,708

Restructuring Plans

In fiscal 2017, the Company recorded a total of $8.9 million in restructuring charges and adjustments included in gains, losses and other items, net in the consolidated statement of operations. The expense included severance and other associate-related charges of $3.8 million, lease accruals and adjustments of $3.0 million, and leasehold improvement write offs of $2.1 million.

The associate-related accruals of $3.8 million relate to the termination of associates in the United States and Europe and include a $1.3 million increase to the fiscal 2016 restructuring plans, primarily in Australia. Of the amount accrued for 2017, $1.2 million remained accrued as of March 31, 2017. These costs are expected to be paid out in fiscal 2018.

The lease accruals and adjustments of $3.0 million result from the Company’s exit from certain leased office facilities. The Company intends to sublease the facilities to the extent possible. The liability will be satisfied over the remainder of the leased properties’ terms, which continue through November 2025. Actual sublease receipts may differ from the estimates originally made by the Company. Any future changes in the estimates or in the actual sublease income could require future adjustments to the liabilities, which would impact net earnings (loss) in the period the adjustment is recorded. Of the amount accrued for this facility in 2017, $3.0 million remained accrued as of March 31, 2017.

In fiscal 2016, the Company recorded a total of $12.0 million in restructuring charges and adjustments included in gains, losses and other items, net in the consolidated statement of operations. The expense included severance and other associate-related charges of $8.6 million, lease termination charges and accruals of $3.0 million, and leasehold improvement write offs of $0.4 million.

The associate-related accruals of $8.6 million relate to the termination of associates in the United States, Europe, Brazil and Australia. Of the amount accrued for 2016, $1.0 million remained accrued as of March 31, 2017. These costs are expected to be paid out in fiscal 2018.

The lease termination charges and accruals of $3.0 million included a $1.4 million lease early-termination fee in France, a lease accrual of $0.2 million, and a $1.4 million increase to the fiscal 2015 lease restructuring plans. The fiscal 2016 lease early-termination fee and lease accrual were fully paid during fiscal 2016.

In fiscal 2015, the Company recorded a total of $21.8 million in restructuring charges and adjustments included in gains, losses and other items, net in the consolidated statement of operations. The expense included severance and other associate-related charges of $13.3 million, lease accruals of $6.5 million, and the write-off of leasehold improvements of $2.0 million.

The associate-related accruals of $13.3 million related to the termination of associates in the United States, Europe, Australia, and China and included an increase of $0.7 million to the fiscal 2014 restructuring plan. Of the amount accrued for 2015, $0.2 million remained accrued as of March 31, 2017. These costs are expected to be paid out in fiscal 2018.

The lease accruals of $6.5 million result from the Company’s exit from certain leased office facilities. The Company intends to sublease the facilities to the extent possible. The liability will be satisfied over the remainder of the leased properties’ terms, which continue through November 2025. Actual sublease payments may differ from the estimates originally made by the Company. Any future changes in the estimates or in the actual sublease income could require future adjustments to the liabilities, which would impact net earnings (loss) in the period the adjustment is recorded. Of the remaining amount accrued for 2015, $1.3 million remained accrued as of March 31, 2017.

Gains, Losses and Other Items

Gains, losses and other items for each of the years presented are as follows (dollars in thousands):


	2017		2016		2015
Restructuring plan charges and adjustments	$	6,740	$	11,632	$	19,784
Other restructuring charges		2,125		381		1,976
Write-off of accumulated foreign currency translation in Brazil		1,315		—		—
Gain on disposition of assets		(2,986)		—		—
Acquisition-related costs		1,365		—		820
Other		(186)		119		20
	$	8,373	$	12,132	$	22,600