Note 12: Restructuring

During the fourth quarter of 2013, as a result of a comprehensive operational review, we committed to a restructuring plan intended to, among other things, better align our cost structure with revenue growth in our core businesses. As part of the plan, we discontinued three concepts in our New Ventures operating segment. Also as part of the restructuring plan, we implemented actions to reduce costs in our continuing operations primarily through workforce reductions across the Company. The closure of the three ventures and the workforce reductions were substantially complete as of March 31, 2014. See Note 13: Discontinued Operations for further information.

The total amount expected to be incurred in connection with the restructuring, exclusive of asset impairments, and the amount incurred during the nine months ended September 30, 2014 by reportable segment (on an allocated basis) and expense type is as follows:



Dollars in thousands	Total Estimated Expense		Nine Months Ended September 30, 2014		Cumulative as of September 30, 2014
Redbox
Severance	$	4,305	$	535	$	4,305
Coinstar
Severance	748		23		748
Discontinued Operations
Severance	1,026		155		1,026
Other	1,874		435		1,874
Total	$	7,953	$	1,148	$	7,953

A reconciliation of the beginning and ending liability balance by expense type is as follows:



Dollars in thousands	Severance			Other
Beginning Balance - December 31, 2013	$	2,508		$	1,418
Costs charged to expense	713			435
Costs paid or otherwise settled	(3,221		)	(1,853		)
Ending Balance - September 30, 2014	$	—		$	—

The line items in our Consolidated Statements of Comprehensive Income for the nine months ended September 30, 2014 in which the expenses are recorded are as follows:



Dollars in thousands	Severance		Other
Direct Operating	$	410	$	—
General and administrative	148		—
Loss from discontinued operations, net of tax	155		435
Total expense	$	713	$	435

There were no restructuring expenses recorded in the three months ended September 30, 2014.