Restructuring Costs

12 Months Ended

Dec. 31, 2015

Restructuring and Related Activities [Abstract]

In the third quarter of 2015, QEP announced the closure of its regional office in Tulsa, Oklahoma. As a part of this reorganization, QEP incurred costs associated with termination benefits, relocation of certain employees and other expenses. The Company estimates that the total costs related to the Tulsa office closure will be approximately $5.4 million, of which approximately $2.6 million is related to one-time termination benefits and approximately $2.8 million is related to relocation of certain employees. During the year ended December 31, 2015, restructuring costs of $5.0 million were incurred related to the Tulsa office closure, of which $2.6 million was related to one-time termination benefits and $2.4 million was related to relocation of certain employees. QEP also incurred restructuring costs related to one-time termination benefits of approximately $2.7 million in the first quarter of 2015 as a result of work force reductions unrelated to the closure of its Tulsa office. All of the costs were incurred by QEP Energy and reported within QEP Energy's financial statements. These restructuring costs were recorded within "General and administrative" expense on the Consolidated Statement of Operations. The Company estimates that the remaining $0.4 million of restructuring costs related to the Tulsa office closure will be incurred in 2016.

The following table is a reconciliation of QEP's restructuring liability, which is included within "Accounts payable and accrued expenses" on the Consolidated Balance Sheets.



	Restructuring Liability
	(in millions)
Balance at December 31, 2014	$	—
Costs incurred and charged to expense	7.7
Costs paid or otherwise settled	(7.7		)
Balance at December 31, 2015	$	—