RESTRUCTURING CHARGES AND IMPAIRMENT LOSSES

3 Months Ended

Mar. 31, 2017

RESTRUCTURING CHARGES AND IMPAIRMENT LOSSES [Abstract]

RESTRUCTURING CHARGES AND IMPAIRMENT LOSSES

(9)RESTRUCTURING CHARGES AND IMPAIRMENT LOSSES

Restructuring Charges

During the three months ended March 31, 2017 and 2016, the Company continued restructuring activities primarily associated with reductions in the Company’s capacity, workforce and related management in several of the segments to better align the capacity and workforce with current business needs.

A summary of the expenses recorded in Restructuring, net in the accompanying Consolidated Statements of Comprehensive Income (Loss) for the three months ended March 31, 2017 and 2016, respectively, is as follows (in thousands):

	Three Months Ended March 31,
	2017		2016
Reduction in force
Customer Management Services	$	(36)	$	88
Customer Growth Services		—		—
Customer Technology Services		79		—
Customer Strategy Services		—		—
Total	$	43	$	88

	Three Months Ended March 31,
	2017		2016
Facility exit and other charges
Customer Management Services	$	42	$	—
Customer Growth Services		—		—
Customer Technology Services		84		—
Customer Strategy Services		—		—
Total	$	126	$	—

A rollforward of the activity in the Company’s restructuring accruals is as follows (in thousands):

	Reduction		Facility Exit and
	in Force		Other Charges		Total
Balance as of December 31, 2016	$	1,468	$	98	$	1,566
Expense		105		126		231
Payments		(399)		(113)		(512)
Change due to foreign currency		2		—		2
Change in estimates		(62)		—		(62)
Balance as of March 31, 2017	$	1,114	$	111	$	1,225

The remaining restructuring accruals are expected to be paid or extinguished during 2017 and are all classified as current liabilities within Other accrued expenses in the Consolidated Balance Sheets.

Impairment Losses

During each of the periods presented, the Company evaluated the recoverability of its leasehold improvement assets at certain customer engagement 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 the three months ended March 31, 2017 and 2016, the Company recognized no losses related to leasehold improvement assets.