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RESTRUCTURING, CONTRACT EXIT AND PLANT CONVERSION EXPENSES
9 Months Ended
Sep. 30, 2017
Restructuring And Related Activities [Abstract]  
RESTRUCTURING, CONTRACT EXIT AND PLANT CONVERSION EXPENSES

NOTE 4 – RESTRUCTURING, CONTRACT EXIT AND PLANT CONVERSION EXPENSES

During the first quarter of 2017, management began executing a realignment of our operations to reduce labor redundancies and facility costs in our Latin American countries. Various operating locations, primarily in Brazil, have been consolidated to increase efficiency while reducing headcount. For the three months ended September 30, 2017, the Company recorded $1.0 million of restructuring expenses of which $0.5 million related to employee severance and $0.5 million was other related expenses. For the nine months ended September 30, 2017, the Company recorded $7.6 million of restructuring expenses of which $3.1 million related to employee severance, $3.7 million was long-lived assets and operating permits impairment charges, and $0.8 million was other related expenses. These expenses are reflected as part of SG&A on the Condensed Consolidated Statements of Income (Loss). The current liabilities are expected to be paid within the current year. While the Company believes the recorded restructuring liabilities are adequate, revisions to current estimates may be recorded in future periods based on new information as it becomes available. There could be additional initiatives in the future to further streamline our operations. As such, the Company expects further expenses related to workforce reductions and other facility rationalization costs when those restructuring plans are finalized and related expenses are estimable.

For the three and nine months ended September 30, 2017, the Company recorded $2.8 million and $5.3 million, respectively, of expenses to exit certain of our patient transportation services contracts in the UK which are reflected as part of SG&A on the Condensed Consolidated Statements of Income (Loss).

For the three months ended September 30, 2017, the Company recorded $0.2 million of plant conversion and other related expenses. For the nine months ended September 30, 2017, the Company recorded $8.2 million of plant conversion and other related expenses of which $5.9 million was operating permits and customer relationships impairment charges and $2.3 million was other costs due to rationalizing our operations and additional environmental liabilities primarily in Latin America. These expenses are reflected as part of SG&A on the Condensed Consolidated Statements of Income (Loss).

During the three months ended September 30, 2017, we recognized $5.8 million in impairment charges related to rationalization of tradenames. These charges are recognized as part of SG&A on the Condensed Consolidated Statements of Income (Loss).