RESTRUCTURING CHARGES

Restructuring Charges

The table below summarizes the balance of accrued restructuring costs, which is included in other accrued liabilities in our consolidated balance sheets, and the changes during the nine months ended September 30, 2015:




	Jonesboro			Costa Rica			Kansas City		Corporate			Total
Balance as of December 31, 2014	$	64		$	9		—		$	32		$	105
Expense (reversal)	(14		)	—			96		1,531			1,613
Payments	(36		)	(9		)	—		(367		)	(412		)
Balance as of September 30, 2015	$	14		$	—		$	96	$	1,196		$	1,306

In February 2014, we announced the closure of our Jonesboro, Arkansas facility, which ceased operations in the second quarter of 2014 when the business transitioned to another facility. We established a restructuring reserve of $192 for employee-related costs and recognized additional charges of $609 when the facility closed. The remaining costs are expected to be paid out through 2015. We also recognized a net gain of $256 related to the early termination of our lease.

In June 2014, we announced the closure of our Heredia, Costa Rica facility, included in our Latin America segment, which ceased operations in the third quarter of 2014. The restructuring plan was complete in the first quarter of 2015 and we do not expect to incur any additional restructuring liabilities in future periods for this location.

In May 2015, we closed our Enid, Oklahoma facility. We expect to incur minimal restructuring charges for employee-related and facility-related costs through 2015.

In September 2015, we made the decision to close our Kansas City, Missouri facility. We established a restructuring reserve of $96 for employee-related costs. We expect to close the facility and record additional facility-related restructuring expenses during the fourth quarter.

During 2014, we continued to pursue operating efficiencies through streamlining our organizational structure and leveraging our shared services centers in low-cost regions. We eliminated several positions as a result and incurred restructuring charges of $279. During the three months ended September 30, 2015, we incurred additional restructuring costs of $807 as a result of our integration of ACCENT. We expect to pay these costs through 2015.

During 2014, we moved forward with our initiative to improve our IT platform, including outsourcing our data centers and moving to a hosted solutions model. We recognized $3,156 of restructuring charges through September 30, 2015. No additional transition costs are expected.