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 approximately 265 full-time positions. It is anticipated the total severance and related costs of these actions will be in the range of $19.0 million to $22.0 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		Nine Months Ended
	September 30, 2014		September 30, 2014
Enterprise and Service Provider division	$	3,122	$	11,093
SaaS division	2		6,192
Total restructuring charges	$	3,124	$	17,285

Restructuring accruals

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



	Total
Balance at January 1, 2014	$	—
Employee severance and related costs	17,285
Payments	(14,317		)
Balance at September 30, 2014	$	2,968

As of September 30, 2014, the $3.0 million in outstanding restructuring liability primarily relates to employee severance and related costs.

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



	Total
Enterprise and Service Provider division	$	2,968
SaaS division	—
Total restructuring charges	$	2,968