Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2019

Litigation, Merger and Other Non-routine Costs, Net of Insurance Recoveries

Insurance recoveries, net of litigation and non-routine costs include the following costs (amounts in thousands):



	Three Months Ended March 31,
	2019			2018
Insurance recoveries, net of litigation and non-routine costs:
Audit Committee Investigation and related matters ⁽¹⁾	$	14,691		$	21,728
Legal fees and expenses ⁽²⁾	2			12
Litigation settlements ⁽³⁾	12,235			—
Total costs	26,928			21,740
Insurance recoveries ⁽³⁾	(48,420		)	—
Total	$	(21,492	)	$	21,740

___________________________________

(1)

Includes all fees and costs associated with various litigations and investigations prompted by the results of the 2014 investigation conducted by the audit committee (the “Audit Committee”) of the Company’s Board of Directors (the “Audit Committee Investigation”), including fees and costs incurred pursuant to the Company’s advancement obligations, litigation related thereto and in connection with related insurance recovery matters, net of accrual reversals.


(2)	Includes legal fees and expenses associated with litigation resulting from prior mergers and excludes amounts presented in income from discontinued operations, net of income taxes in the consolidated statements of operations for the three months ended March 31, 2018.

(3)

Refer to Note 10 – Commitments and Contingencies for additional information.

Summary of equity-based compensation expense

The following is a summary of equity-based compensation expense for the three months ended March 31, 2019 and 2018 (in thousands):



	Three Months Ended March 31,
	2019		2018
Restricted Shares	$	77	$	160
Time-Based Restricted Stock Units⁽¹⁾	1,249		1,426
Long-Term Incentive-Based Restricted Stock Units	1,229		1,211
Deferred Stock Units	72		59
Stock Options	245		76
Total	$	2,872	$	2,932

___________________________________

(1)

Includes stock compensation expense attributable to awards for which the requisite service period begins prior to the assumed future grant date.