RESTRUCTURING, IMPAIRMENT AND OTHER COSTS

During first quarter of 2018, the Company’s Trucking maintenance facility in South Holland, Illinois was reopened, after having been closed in the first quarter of 2016. As a result, accrued restructuring, impairment and other costs relating to the closure in the amount of $0.6 million were reversed during the three months ended March 31, 2018.

The following tables summarize the Company’s liabilities, charges, and cash payments related to the restructuring plan made during the three and nine months ended September 30, 2018 and 2017 (in thousands):



	Accrued Balance December 31, 2017		Costs Incurred, Net of Adjustments			Payments			Expenses/ Charges		Accrued Balance September 30, 2018
Compensation and benefits	$	—	$	—		$	—		$	—	$	—
Facility closing expenses	770		(639		)	(131		)	—		—
Total	$	770	$	(639	)	$	(131	)	$	—	$	—



	Three Months Ended September 30,				Nine Months Ended September 30,
Costs incurred	2018		2017		2018			2017
Trucking	$	—	$	—	$	(587	)	$	—
USAT Logistics	—		—		(52		)	—
Total	$	—	$	—	$	(639	)	$	—

On March 26, 2018, the Company announced the retirement of Mr. James A. Craig, the Company’s Executive Vice President, Chief Commercial Officer, and President – USAT Logistics. Effective March 23, 2018, in connection with Mr. Craig’s retirement, the Executive Compensation Committee (the “Committee”) approved a separation agreement (the “Separation Agreement”) with the following terms: (i) salary continuation through May 31, 2018, (ii) non-compete payments equal to his current salary for a period of twelve months subject to ongoing compliance with certain non-competition, non-solicitation, non-disparagement, and confidentiality covenants in favor of the Company, (iii) a prorated cash payment, if and to the extent earned, under the short-term cash incentive compensation program adopted by the Committee for 2018, and (iv) accelerated vesting of 5,488 shares of time-vested restricted stock of the Company scheduled to vest on July 30, 2018 and 5,488 shares of performance-vested restricted stock of the Company scheduled to vest on July 30, 2018 depending on performance relative to USAT Logistics performance goals. At September 30, 2018, the Company had accrued severance costs associated with the Mr. Craig’s retirement of approximately $0.4 million. Total costs associated with Mr. Craig’s retirement were $0.7 million and were recorded in the “Salaries, wages and employee benefits” line item in the accompanying condensed consolidated statements of operations and comprehensive income (loss).

The following tables summarize the Company’s liabilities, charges, and cash payments related to executive severance agreements made during the three and nine months ended September 30, 2018 and 2017 (in thousands):



	Accrued Balance December 31, 2017		Costs Incurred		Payments			Expenses/ Charges		Accrued Balance September 30, 2018
Severance costs included in salaries, wages and employee benefits	$	35	$	711	$	(393	)	$	—	$	353



	Three Months Ended September 30,				Nine Months Ended September 30,
Costs incurred	2018		2017		2018		2017
Trucking	$	—	$	56	$	484	$	642
USAT Logistics	—		26		227		257
Total	$	—	$	82	$	711	$	899