RESTRUCTURING CHARGES

9 Months Ended

Sep. 30, 2016

Restructuring and Related Activities [Abstract]

RESTRUCTURING CHARGES

On August 4, 2015, the Company's Board of Directors approved a strategic restructuring program (the "Program") with the goals of streamlining the Company's cost structure, increasing operational efficiencies and improving shareholder returns. This Program consists of the consolidation of certain facilities and restructuring of certain business units and is expected to incur one-time costs of $4.3 million. The restructuring Program is now essentially complete, with the exception of approximately $0.2 million of certain costs in our German subsidiary associated with the remaining one month of a facility lease and other related expenses. The Program is expected to provide annualized savings of approximately $4.5 million.

Restructuring charges are included in the "Restructuring " line item in the Consolidated Statements of Operations. The table below presents the total costs expected to be incurred in connection with the Program, the amount of costs that have been recognized during the three and nine months ended September 30, 2016 and the cumulative costs recognized to date by the Program (in thousands):



	Total Costs Expected to be Incurred		Costs Recognized for Three Months Ended September 30, 2016		Costs Recognized for the Nine Months Ended September 30, 2016		Cumulative Costs Recognized to Date
MMS Segment:
Employee termination costs	$	260	$	—	$	—	$	255
Other related costs	—		—		—		—
Total MMS Segment	260		—		—		255
ATA Segment:
Employee termination costs	3,323		—		269		3,314
Facility exit costs	137		68		114		114
Other related costs	605		114		225		483
Total ATA Segment	4,065		182		608		3,911
Total:
Employee termination costs	3,583		—		269		3,569
Facility exit costs	137		68		114		114
Other related costs	605		114		225		483
Total Company	$	4,325	$	182	$	608	$	4,166

During the three and nine months ended September 30, 2015 the Company recognized $0.9 million of costs under the Program. The amounts accrued associated with the Program are included in "Accrued expenses" and "Pension and postretirement liabilities" in the Consolidated Balance Sheets. A rollforward of the accrued restructuring costs is presented below (in thousands):



	Segment						Total
	MMS			ATA			Total
Balance at December 31, 2015	$	167		$	1,242		$	1,409
Restructuring charges:
Employee termination costs	—			269			269
Facility exit costs	—			114			114
Other related costs	—			225			225
Total restructuring charges for the period	—			608			608

Cash expenditures	(14		)	(1,539		)	(1,553		)
Foreign currency translation adjustment	—			40			40
Balance at September 30, 2016	$	153		$	351		$	504