(9)RESTRUCTURING CHARGES, INTEGRATION CHARGES AND IMPAIRMENT LOSSES

Restructuring Charges

During the three months ended March 31, 2019 and 2018, 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 and integration charges, net in the accompanying Consolidated Statements of Comprehensive Income (Loss) for the three months ended March 31, 2019 and 2018, respectively, is as follows (in thousands):


	Three Months Ended March 31,
	2019		2018
Reduction in force
Customer Strategy Services	$	—	$	51
Customer Technology Services		—		—
Customer Growth Services		—		—
Customer Management Services		462		153
Total	$	462	$	204


	Three Months Ended March 31,
	2019		2018
Facility exit and other charges
Customer Strategy Services	$	—	$	—
Customer Technology Services		—		—
Customer Growth Services		—		—
Customer Management Services		499		645
Total	$	499	$	645

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


	Reduction		Facility Exit and
	in Force		Other Charges		Total

Balance as of December 31, 2018	$	416	$	3,226	$	3,642
Expense		466		499		965
Payments		(712)		(304)		(1,016)
Change due to foreign currency		(19)		7		(12)
Change in estimates		(4)		—		(4)
Reclassifications due to ASU 842 implementation		—		(2,917)		(2,917)
Balance as of March 31, 2019	$	147	$	511	$	658

The remaining restructuring and other accruals are expected to be paid or extinguished during the next twelve months 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 annual 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, 2019 and 2018, the Company recognized impairment losses related to leasehold improvement assets and right of use lease assets of $1.5 million and $1.1 million, respectively, across the CMS and CSS segments.