RESTRUCTURING COSTS AND ACCRUALS

In February 2016, we committed to a cost efficiency program that encompassed a series of measures intended to allow us to more efficiently operate in a leaner, more directed cost structure. These included reductions in our workforce, consolidation of facilities, transfers of certain business processes to lower cost regions, and reductions in other third-party services costs. The cost efficiency program was substantially complete as of December 31, 2017.

During the three and six months ended June 30, 2018, we recorded restructuring charges of $0.3 million and $3.2 million, respectively. The restructuring charges for the six months ended June 30, 2018 included $0.8 million of severance costs adjustments, $1.5 million facility restructuring accrual adjustments resulted from the consolidation of our facilities in Burlington, Massachusetts, and $0.9 million of leasehold improvement write-off.

During the three and six months ended June 30, 2017, we recorded restructuring charges of $6.1 million and $7.0 million, respectively. The restructuring charges for the six months ended June 30, 2017 included $2.5 million for the severance costs related to approximately 58 terminated employees, and $4.5 million for the closure of certain excess facility space, including leasehold improvement write-offs and adjustments to sublease assumptions associated with prior abandoned facilities.

Restructuring Summary

The following table sets forth restructuring expenses recognized for the three and six months ended June 30, 2018 and 2017 (in thousands):



	Three Months Ended June 30,					Six Months Ended June 30,
	2018			2017		2018		2017
Employee	$	687		$	1,686	$	855	$	2,362
Facility	(1,619		)	2,373		1,072		2,629
Total facility and employee charges	(932		)	4,059		1,927		4,991
Other	1,200			2,004		1,248		2,055
Total restructuring charges, net	$	268		$	6,063	$	3,175	$	7,046

The following table sets forth the activity in the restructuring accruals for the six months ended June 30, 2018 (in thousands):



	Employee			Facility			Total
Accrual balance as of December 31, 2017	$	1,998		$	2,479		$	4,477
Restructuring charges and revisions	855			1,072			1,927
Accretion	—			96			96
Cash payments	(1,766		)	(1,723		)	(3,489		)
Foreign exchange impact on ending balance	3			1			4
Accrual balance as of June 30, 2018	$	1,090		$	1,925		$	3,015
Less: current portion	1,090			1,478			2,568
Long-term accrual balance as of June 30, 2018	$	—		$	447		$	447

The employee restructuring accrual at June 30, 2018 represents severance costs to former employees that will be paid out within 12 months, and is, therefore, included in the caption “accrued expenses and other current liabilities” in our condensed consolidated balance sheets as of June 30, 2018.

The facility restructuring accrual at June 30, 2018 represents contractual lease payments, net of actual or estimated sublease income, on space vacated as part of our restructuring actions. The leases, and payments against the amounts accrued, extend through 2026 unless we are able to negotiate earlier terminations. Of the total facility restructuring balance, $1.5 million is included in the caption “accrued expenses and other current liabilities” and $0.4 million is included in the caption “other long-term liabilities” in our condensed consolidated balance sheet as of June 30, 2018.