RESTRUCTURING

2015 Other Restructuring Program

On November 17, 2015, the Company announced the implementation of a restructuring program that will focus on simplification of the Company’s enterprise go-to-market motion and roles while improving coverage, reflect changes in the Company’s product focus, and balance resources with demand across the Company’s marketing, general and administration areas. The 2015 Other Restructuring Program calls for the elimination of approximately 700 full-time positions, of which 350 were communicated in 2015. During the year ended December 31, 2015, the Company incurred costs of $29.7 million associated with the program. The Company currently expects to record in the aggregate approximately $55.0 million to $60.0 million in pre-tax restructuring charges associated with this program. The majority of these charges are related to employee severance, outplacement, professional service fees, and facility closing costs. The Company currently anticipates completing the activities related to the 2015 Other Restructuring Program during the first half of fiscal year 2016.

2015 Restructuring Program

On January 28, 2015, the Company announced the implementation of a restructuring program designed to increase strategic focus and operational efficiency and began to execute against the program in February 2015. As a result, the Company eliminated approximately 700 full-time positions in the first half of 2015. During the year ended December 31, 2015, the Company incurred costs of $68.9 million, primarily related to employee severance arrangements and the consolidation of leased facilities. The majority of the activities related to the 2015 Restructuring Program were substantially completed by the end of 2015.

2014 Restructuring Program

During the first quarter of 2014, the Company announced the implementation of the 2014 Restructuring Program. The purpose of this program was to better align resources to strategic initiatives and resulted in the Company reducing its headcount by approximately 325 full-time positions. The pre-tax charges incurred were primarily related to severance and other costs directly related to the reduction of the Company's workforce. The activities under the 2014 Restructuring Program were substantially completed as of the end of the first quarter of 2015. As of December 31, 2015, total charges related to the 2014 Restructuring Program incurred since inception were $22.2 million, primarily related to employee severance and related costs.

Restructuring Charges by Segment

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



	Year ended		Year ended
	December 31, 2015		December 31, 2014
2014 Restructuring Program
Enterprise and Service Provider	$	1,724	$	14,092
Mobility Apps	50		6,332
2015 Restructuring Program
Enterprise and Service Provider	67,548		—
Mobility Apps	1,357		—
2015 Other Restructuring Program
Enterprise and Service Provider	27,680		—
Mobility Apps	2,052		—
Total restructuring charges	$	100,411	$	20,424

Restructuring accruals

The activity in the Company’s restructuring accruals for the year ended December 31, 2015 is summarized as follows (in thousands):



	2014 Restructuring Program			2015 Restructuring Program			2015 Other Restructuring Program			Total
Balance at January 1, 2015	$	2,780		$	—		$	—		$	2,780
Employee severance and related costs	2,060			44,837			29,732			76,629
Consolidation of leased facilities	—			22,100			—			22,100
Payments	(3,433		)	(44,243		)	(13,151		)	(60,827		)
Reversal of previous charges	(286		)	—			—			(286		)
Balance at December 31, 2015	$	1,121		$	22,694		$	16,581		$	40,396

As of December 31, 2015, the $40.4 million in outstanding restructuring accruals primarily relates to the Enterprise and Service Provider segment.