RESTRUCTURING

During the first quarter of 2014, the Company announced the implementation of the 2014 Restructuring Program to better align resources to strategic initiatives. As a result, the Company reduced its headcount by 200 full-time positions. It is anticipated the total severance and related costs of these actions will be approximately between $17.0 million to $20.0 million, which is expected to be completed by the end of 2014.

Restructuring charges related to the reduction of the Company's headcount by segment consists of the following (in thousands):



	Three Months Ended		Six Months Ended
	June 30, 2014		June 30, 2014
Enterprise and Service Provider division	$	2,091	$	7,971
SaaS division	2,420		6,190
Total restructuring charges	$	4,511	$	14,161

Restructuring accruals

The activity in the Company’s restructuring accruals for the six months ended June 30, 2014 is summarized as follows (in thousands):



	Total
Balance at January 1, 2014	$	—
Employee severance and related costs	14,161
Payments	(9,536		)
Balance at June 30, 2014	$	4,625

As of June 30, 2014, the $4.6 million in outstanding restructuring liability primarily relates to employee severance and related costs.

As of June 30, 2014, restructuring accruals by segment consisted of the following (in thousands):



	Total
Enterprise and Service Provider division	$	4,059
SaaS division	566
Total restructuring charges	$	4,625