Restructuring

In December 2018, the Company recorded restructuring charges in connection with the departures of certain executives of Carbon Solutions in conjunction with the Carbon Solutions Acquisition. As part of the Carbon Solutions Acquisition, the Company also assumed a salary severance liability for an additional executive of Carbon Solutions in the amount of $0.6 million. Additionally, the Company recorded restructuring charges in 2018 in connection with a reduction in force that commenced in May 2018 as part of the Company's further alignment of the business with strategic objectives, which included the departure of certain executive officers. These charges related to cash severance arrangements with departing employees and executives, as well as stock-based compensation charges related to the acceleration of vesting of certain stock awards. There were no material restructuring activities during the three and nine months ended September 30, 2019.

A summary of the net pretax charges, incurred by segment, for the three and nine months ended September 30, 2018 is as follows:



		Pretax Charge
(in thousands, except employee data)	Approximate Number of Employees	Refined Coal (1)		Power Generation and Industrials (1)		All Other and Corporate (1)		Total
Three Months Ended September 30, 2018
Restructuring charges	7	$	168	$	500	$	434	$	1,102
Changes in estimates		—		—		—		—
Total pretax charge, net of reversals		$	168	$	500	$	434	$	1,102

Nine Months Ended September 30, 2018
Restructuring charges	13	$	448	$	996	$	557	$	2,001
Changes in estimates		—		—		—		—
Total pretax charge, net of reversals		$	448	$	996	$	557	$	2,001

(1) Restructuring charges were allocated consistent with the allocations made in Note 13 - Business Segment Information

The following table summarizes the Company's change in restructuring accruals for the nine months ended September 30, 2019:



(in thousands)	Employee Severance
Remaining accrual as of December 31, 2018	$	2,208
Expense provision	233
Cash payments and other	(1,758		)
Change in estimates	(104		)
Remaining accrual as of September 30, 2019	$	579

Restructuring accruals are included within the Accrued payroll and related liabilities line item in the Condensed Consolidated Balance Sheets. Restructuring expenses are included within the Payroll and benefits line item in the Condensed Consolidated Statements of Operations.