(9)RESTRUCTURING CHARGES AND IMPAIRMENT LOSSES

Restructuring Charges

During 2020 and 2019, the Company continued restructuring activities primarily associated with reductions in the Company’s capacity, workforce and related management in both segments to better align the capacity and workforce with current business needs.

A summary of the expenses recorded in Restructuring charges, net in the accompanying Consolidated Statements of Comprehensive Income (Loss) for the three and three months ended March 31, 2020 and 2019, respectively, is as follows (in thousands):


	Three Months Ended March 31,
	2020		2019
Reduction in force
TTEC Digital	$	207	$	—
TTEC Engage		236		462
Total	$	443	$	462



	Three Months Ended March 31,
	2020		2019
Facility exit and other charges
TTEC Digital	$	—	$	—
TTEC Engage		95		499
Total	$	95	$	499

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, 2019	$	251	$	74	$	325
Expense		443		95		538
Payments		(483)		(131)		(614)
Change due to foreign currency		(7)		(5)		(12)
Change in estimates		—		—		—
Balance as of March 31, 2020	$	204	$	33	$	237

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, 2020 and 2019 the Company recognized impairment losses related to leasehold improvement assets and right of use lease assets of $0.7 million and $1.5 million, respectively, in its TTEC Digital and TTEC Engage segments.