During the years ended December 31, 2014, 2013 and 2012, the Company undertook a number of restructuring activities primarily associated with reductions in the Company's capacity and workforce in several of its segments to better align the capacity and workforce with current business needs.

During the second quarter of 2012, the Company made the decision to cease operations in Spain and terminated the contracts with its clients. The Company notified the employees and commenced severance procedures as required under Spanish law. The Company recorded $14.7 million of severance expense and $0.4 million of center closure expenses for the year ended December 31, 2012 of which all has been paid as of December 31, 2014.

A summary of the expenses recorded in Restructuring, net in the accompanying Consolidated Statements of Comprehensive Income for the years ended December 31, 2014, 2013 and 2012, respectively, is as follows (in thousands):

				Year Ended December 31,
				2014		2013		2012
Reduction in force
	Customer Management Services		$	2,182	$	3,832	$	22,371
	Customer Growth Services			56		43		201
	Customer Technology Services			709		73		60
	Customer Strategy Services			389		189		-
		Total	$	3,336	$	4,137	$	22,632

				Year Ended December 31,
				2014		2013		2012
Facility exit charges
	Customer Management Services		$	14	$	298	$	243
	Customer Growth Services			-		-		-
	Customer Technology Services			-		-		-
	Customer Strategy Services			-		-		-
		Total	$	14	$	298	$	243

A rollforward of the activity in the Company's restructuring accruals for the years ended December 31, 2014 and 2013, respectively, is as follows (in thousands):

			Closure of Delivery Centers		Reduction in Force		Total

Balance as of December 31, 2012		$	-	$	4,079	$	4,079
	Expense		298		4,352		4,650
	Payments		(298)		(6,863)		(7,161)
	Changes in estimates		-		(215)		(215)
Balance as of December 31, 2013			-		1,353		1,353
	Expense		14		3,442		3,456
	Payments		(14)		(2,618)		(2,632)
	Changes in estimates		-		(106)		(106)
Balance as of December 31, 2014		$	-	$	2,071	$	2,071

The remaining restructuring accruals are expected to be paid or extinguished during 2015 and are all classified as current liabilities within Other accrued expenses in the Consolidated Balance Sheets.

During each of the periods presented, the Company evaluated the recoverability of its leasehold improvement assets at certain delivery centers. An asset is considered to be impaired when the anticipated undiscounted future cash flows of its asset group are estimated to be less than the asset group's carrying value. The amount of impairment recognized is the difference between the carrying value of the asset group and its fair value. To determine fair value, the Company used Level 3 inputs in its discounted cash flows analysis. Assumptions included the amount and timing of estimated future cash flows and assumed discount rates. During 2014, 2013 and 2012, the Company recognized impairment losses related to leasehold improvement assets of $0.4 million, $0.1 million, and $1.2 million, respectively, in its Customer Management Services segment.

During the second quarter of 2013, the Company recorded an impairment charge of $1.1 million related to the PRG trade name intangible asset within the CSS segment. See Note 8 for further information. This expense was included in the Impairment losses in the Consolidated Statements of Comprehensive Income (Loss).

During the first quarter of 2012, the Company rebranded its Direct Alliance Corporation (“DAC”) subsidiary to RevanaTM, thus the $1.8 million DAC trade name was impaired as of March 31, 2012. This expense was included in the Impairment losses in the Consolidated Statements of Comprehensive Income (Loss).