Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2020

Litigation and non-routine costs, net of insurance recoveries

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



	Three Months Ended March 31,
	2020			2019
Litigation and non-routine costs, net:
Audit Committee Investigation and related matters ^{(1) (2)}	$	(6,093	)	$	14,691
Legal fees and expenses	—			2
Litigation settlements	—			12,235
Total costs	(6,093		)	26,928
Insurance recoveries	(2,471		)	(48,420		)
Total	$	(8,564	)	$	(21,492	)

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(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)

The negative balance for the three months ended March 31, 2020 is a result of estimated costs accrued in prior periods that exceeded actual expenses incurred.

Summary of equity-based compensation expense

The following is a summary of equity-based compensation expense for the three months ended March 31, 2020 and 2019 (in thousands):



	Three Months Ended March 31,
	2020		2019
Restricted Shares	$	—	$	77
Time-Based Restricted Stock Units ⁽¹⁾	1,386		1,249
Long-Term Incentive-Based Restricted Stock Units	1,098		1,229
Deferred Stock Units	72		72
Stock Options	299		245
Total	$	2,855	$	2,872

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(1)

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