RESTRUCTURING

The Company has implemented multiple restructuring plans to reduce its cost structure, align resources with its product strategy and improve efficiency, which has resulted in workforce reductions and the consolidation of certain leased facilities.

For the three months ended March 31, 2017 and March 31, 2016, restructuring charges were comprised of the following (in thousands):



	Three Months Ended March 31,
	2017		2016
Employee severance and related costs	$	6,446	$	35,868
Consolidation of leased facilities	1,540		9,688
Total Restructuring charges	$	7,986	$	45,556

During the three months ended March 31, 2017, the Company incurred costs of $5.7 million related to operational initiatives designed to improve infrastructure scalability and cost saving efficiencies. The charges primarily related to employee severance. Total charges related to this initiative are expected to be approximately $16.0 million. As of March 31, 2017, total charges incurred since inception were $5.7 million.

During the three months ended March 31, 2017 and 2016, the Company incurred costs of $1.2 million and $38.5 million, respectively, primarily related to its announced plan in November 2015 to simplify 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 charges are primarily related to employee severance, outplacement, professional service fees, and facility closing costs. The majority of the activities related to this program were substantially completed as of the end of the first quarter of 2016. As of March 31, 2017, total charges related to this program incurred since inception were $76.4 million.

During the three months ended March 31, 2017 and 2016, the Company also recorded charges of $0.8 million and $7.1 million, respectively, related to its announced plan in January 2015 to increase strategic focus and operational efficiency. The charges primarily related to severance and other costs directly related to the reduction of the Company's workforce and consolidation of leased facilities. The majority of the activities related to this program were substantially completed by the end of 2015. As of March 31, 2017, total charges related to this program incurred since inception were $93.7 million.

Restructuring accruals

The activity in the Company’s restructuring accruals for the three months ended March 31, 2017 is summarized as follows (in thousands):



	Total
Balance at January 1, 2017	$	38,059
Restructuring charges	7,986
Payments	(4,482		)
Balance at March 31, 2017	$	41,563

As of March 31, 2017, the $41.6 million in outstanding restructuring accruals primarily relate to future payments for leased facilities.