Restructuring Charges

On July 25, 2014, we approved a restructuring plan focused on the implementation of a go-to-market model, realigning the organization and improving our near and offshore delivery mix ("the 2014 Plan"). The 2014 Plan commenced in the third quarter of 2014 and was substantially completed in the third quarter of 2015. We expect the 2014 Plan to impact approximately 280 people. We estimate the total amount of the restructuring charges for the 2014 Plan will be approximately $27 million, substantially all of which will be settled in cash. The total estimated restructuring expenses include approximately $20 million related to employee severance and related benefits and approximately $7 million related to professional fees, office closures and other expenses.

The changes in our 2014 Plan restructuring liabilities, which are primarily recorded in other accrued expenses, during the nine months ended September 30, 2015, are as follows:



	Employee Severance and Termination			Professional Fees, Office Closures and Other			Total
	(In thousands)
Restructuring liability, as of January 1, 2015	$	15,152		$	1,200		$	16,352
Restructuring charge	499			627			1,126
Non-cash items	(205		)	(45		)	(250		)
Cash paid	(10,735		)	(1,222		)	(11,957		)
Foreign exchange rate changes	(836		)	—			(836		)
Restructuring liability, as of September 30, 2015	$	3,875		$	560		$	4,435

Restructuring charges by segment are as follows:



	Three Months Ended September 30, 2015			Nine Months Ended September 30, 2015		Plan to Date		Total Anticipated Charges
				(In thousands)
North America	$	—		$	—	$	1,011	$	1,011
International	(158		)	268		18,099		18,400
Other	—			25		339		339
Corporate	627			833		6,144		7,189
Total	$	469		$	1,126	$	25,593	$	26,939

On November 5, 2012, we approved a company restructuring plan ("the 2012 Plan"). In the third quarter of 2013, all restructuring actions associated with this plan were completed. Although we have completed all activities associated with the 2012 Plan, our lease-related office closure costs are subject to estimate and as such our actual restructuring charges may differ from our current estimates. In the second and fourth quarters of 2014, as well as the first three quarters of 2015, we incurred additional charges related to adjusting our sublease estimates.

The changes in our restructuring liabilities for the 2012 Plan, which are recorded in other accrued expenses, during the nine months ended September 30, 2015, are as follows:



	Office Closures
	(in thousands)
Restructuring liability, as of January 1, 2015	$	1,694
Restructuring charges	81
Non-cash items	(1		)
Cash paid	(845		)
Foreign exchange rate changes	(11		)
Restructuring liability, as of September 30, 2015	$	918

Restructuring charges by segment are as follows:



	Three Months Ended September 30, 2015			Nine Months Ended September 30, 2015			Plan to Date (1)
	(In thousands)
North America	$	(7	)	$	(12	)	$	1,690
International	—			—			8,851
Corporate (2)	20			93			3,489
Total	$	13		$	81		$	14,030
(1) Our restructuring charges, particularly lease-related office closure costs, are subject to estimate. If we are unable to find tenants for vacated offices or sub-lease terms are different from our assumptions, our actual restructuring charges will differ from our current estimates.
(2) Corporate restructuring charges include costs for administrative facility consolidation.

For the three and nine months ended September 30, 2015, the Company recognized additional lease, contract termination and other related costs of $0.5 million, of which $0.2 million were included in accrued liabilities. These costs represent additional restructuring activities outside of the original restructuring plans.