BUSINESS REORGANIZATION EXPENSES

9 Months Ended

Sep. 30, 2016

Restructuring and Related Activities [Abstract]

BUSINESS REORGANIZATION EXPENSES

BUSINESS REORGANIZATION EXPENSES

The Company initiated and executed certain strategic actions requiring business reorganization expenses ("2016 Exit Plan").Business exit costs associated with the 2016 Exit Plan primarily consisted of employee termination benefits, lease termination payments and costs for elimination of contracts for certain discontinued services and locations.

The Board previously approved other reorganization plans in prior years (the "Previous Plans"). Business exit costs associated with Previous Plans primarily consisted of employee termination benefits, lease termination payments and costs for elimination of contracts for certain discontinued services and locations.

For the nine months ended September 30,2016, restructuring charges associated with these initiatives primarily included employee separation costs in Europe and Asia Pacific and lease termination payments for rationalized offices in Europe under the 2016 Exit Plan and Previous Plans. Business reorganization expenses for the three and nine months ended September 30, 2016 and 2015 by plan were as follows:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2016		2015		2016		2015
Previous Plans	$	183	$	2,264	$	467	$	5,582
2016 Exit Plan	—		—		497		—
Total reorganization expenses in continuing operations	$	183	$	2,264	$	964	$	5,582

The following table contains amounts for Changes in Estimate, Additional Charges, and Payments related to the 2016 Exit Plan and Previous Plans that were incurred or recovered during the nine months ended September 30,2016 in continuing operations. The amounts in the "Changes in Estimate" and "Additional Charges" columns are classified as business reorganization expenses in the Company’s Condensed Consolidated Statement of Operations. Amounts in the "Payments" column represent primarily the cash payments associated with the 2016 Exit Plan and Previous Plans. Changes in the accrued business reorganization expenses for the nine months ended September 30,2016 were as follows:

	December 31, 2015		Changes in Estimate			Additional Charges		Payments			September 30, 2016
Lease termination payments	$	2,970	$	317		$	190	$	(1,158	)	$	2,319
Employee termination benefits	1,186		(92		)	304		(1,173		)	225
Other associated costs	208		32			213		(402		)	51
Total	$	4,364	$	257		$	707	$	(2,733	)	$	2,595