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 years ended December 31, 2018, 2017 and 2016, restructuring charges from continuing operations were comprised of the following (in thousands):



	Year Ended December 31,
	2018		2017			2016
Employee severance and related costs	$	2,507	$	62,844		$	41,054
Consolidation of leased facilities	14,218		9,718			28,857
Reversal of previous charges	—		(187		)	(2,510		)
Total Restructuring charges	$	16,725	$	72,375		$	67,401

During the years ended December 31, 2018 and 2017, the Company incurred costs of $2.5 million and $53.7 million, respectively, related to initiatives intended to accelerate the transformation to a cloud-based subscription business, increase strategic focus, and improve operational efficiency. No costs were incurred during the year ended December 31, 2016. The majority of the activities related to this program were substantially completed by the end of 2018.

In connection with its restructuring initiatives, the Company had previously vacated or consolidated properties and subsequently reassessed its obligations on non-cancelable leases. The fair value estimate of these non-cancelable leases is based on the contractual lease costs over the remaining term, partially offset by estimated future sublease rental income. During the year ended December 31, 2018, the Company incurred costs of $14.2 million related to the consolidation of leased facilities. During the year ended December 31, 2017, the Company incurred costs of $8.1 million related to operational initiatives designed to improve infrastructure scalability and cost saving efficiencies. The charges primarily related to employee severance. No costs were incurred during the year ended December 31, 2016. The charges related to employee severance were substantially completed as of the first quarter of 2018; however, the Company could continue to incur lease losses related to the consolidation of leased facilities during fiscal year 2019.

During the years ended December 31, 2017 and 2016, the Company incurred costs of $1.9 million and $44.5 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.

During the years ended December 31, 2017 and 2016, the Company recorded charges of $8.7 million and $24.0 million, respectively, related to its announced plan in January 2015 to increase strategic focus and operational efficiency. The charges primarily related to the 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.

Restructuring accruals

The activity in the Company’s restructuring accruals for the year ended December 31, 2018 is summarized as follows (in thousands):



	Total
Balance at January 1, 2018	$	55,283
Restructuring charges	16,725
Payments	(26,913		)
Balance at December 31, 2018	$	45,095

As of December 31, 2018, the $45.1 million in outstanding restructuring accruals primarily relate to future payments for leased facilities.