Restructuring

During the fourth quarter of 2018, management committed to an action to restructure certain parts of the Company with the intent of re-balancing investments to ensure long-term growth and scale. As a result, certain headcount reductions were necessary and certain capitalized internal-use software charges were realized for software not yet placed into service that will not be completed and implemented due to this action. The Company has incurred expenses of $12.3 million for the year ended December 31, 2018 and expects to incur up to an additional $12.0 million in the first quarter of 2019 for severance and related benefits related to this action.

During the fourth quarter of 2017, management committed to an action to restructure certain parts of the Company, with the intent of shifting focus to more critical areas of the business and away from products that have not seen expected commercial success. The restructuring was also intended to facilitate cost efficiencies and savings. As part of the cost efficiency and savings plans, certain headcount and facility reductions were made in 2017 and 2018. Certain capitalized internal-use software charges have also been realized for software not yet placed into service that will not be completed and implemented due to this action. The Company has incurred expenses of $62.7 million related to this action, of which $13.4 million was recognized during the year ended December 31, 2018. The Company does not expect any additional restructuring charges related to this action to be significant.

During the first quarter of 2016, management made changes to the Company's organizational structure to reorganize the Company's product and development groups and global sales, services and marketing teams into divisions centered on the Company's customers and solutions. The restructuring charges relate to severance expenses for impacted employees and charges for internal-use software not yet placed into service that will not be completed and launched due to changing priorities as part of the reorganization. The restructuring charges recognized for this action during the year ended December 31, 2016, were $9.7 million. No additional charges are expected.

The Company also recognizes restructuring charges for redundant employees, facilities and contracts associated with completed acquisitions.

The following table summarizes the activity of the Company's restructuring accrual during the years ended December 31, 2018, 2017 and 2016 (in thousands):



	Employee Severance and Related Benefits			Software Charges			Excess Facilities, Contract Terminations and Other			Total
Balance January 1, 2016	$	162		$	—		$	225		$	387
Costs incurred	5,714			4,587			—			10,301
Cash disbursements	(4,432		)	—			(56		)	(4,488		)
Software charges	—			(4,587		)	—			(4,587		)
Balance December 31, 2016	1,444			—			169			1,613
Costs incurred	17,311			31,965			5,608			54,884
Cash disbursements	(5,898		)	—			(3,212		)	(9,110		)
Software and other non-cash charges	—			(31,965		)	(1,179		)	(33,144		)
Balance December 31, 2017	12,857			—			1,386			14,243
Costs incurred	15,841			4,940			6,813			27,594
Cash disbursements	(18,922		)	—			(5,932		)	(24,854		)
Software and other non-cash charges	—			(4,742		)	(1,787		)	(6,529		)
Translation adjustments and other	732			—			(205		)	527
Balance December 31, 2018	$	10,508		$	198		$	275		$	10,981