10. Leases

We lease office and field equipment, vehicles and buildings under various operating leases. In fiscal 2016, 2015 and 2014, we recognized $75.0 million, $66.4 million and $70.0 million of expense associated with operating leases, respectively. The following are amounts payable under non-cancelable operating and capital lease commitments for the next five fiscal years and beyond:

	Operating		Capital
	(in thousands)
2017	$	83,050	$	89
2018		56,687		52
2019		42,916		13
2020		31,533		–
2021		18,673		–
Beyond		22,732		–

Total	$	255,591		154


Less: Amounts representing interest				6

Net present value			$	148

We vacated certain facilities under long-term non-cancelable leases and recorded contract termination costs of $2.9 million in fiscal 2016 and $0 million in fiscal 2015. These amounts were initially measured at the fair value of the portion of the lease payments associated with the vacated facilities, reduced by estimated sublease rentals, less the write off of a prorated portion of existing deferred items previously recognized on these leases. We expect the remaining lease payments to be paid through the various lease expiration dates that continue until 2025.

We initially measured the lease contract termination liability at the fair value of the prorated portion of the lease payments associated with the vacated facilities, reduced by estimated sublease rentals and other costs. If the actual timing and potential termination costs or realization of sublease income differ from our estimates, the resulting liabilities could vary from recorded amounts. These liabilities are reviewed periodically and adjusted when necessary.

The following is a reconciliation of the beginning and ending balances of these liabilities related to lease contract termination costs:

		WEI			RME			RCM			Total
		(in thousands)
Balance at September 28, 2014		$	900		$	5,046		$	423		$	6,369
Adjustments (1)			(369	)		(2,585	)		(246	)		(3,200	)

Balance at September 27, 2015			531			2,461			177		$	3,169
Cost transfer between groups			637			(637	)		–			–
Cost incurred and charged to expense			1,418			749			–			2,167
Adjustments (1)			(1,034	)		(1,060	)		(138	)		(2,232	)

Balance as October 2, 2016		$	1,552		$	1,513		$	39		$	3,104



(1)	Adjustments of the actual timing and potential termination costs or realization of sublease income.