RESTRUCTURING AND OTHER RELATED CHARGES

Our restructuring and other related charges, net for the years ended December 31, 2019, 2018 and 2017 are summarized by segment as follows (in thousands):



	Twelve Months Ended December 31,
	2019		2018		2017
OneTEAM Program
Severance and related costs
IHT	$	249	$	2,995	$	—
MS	418		2,514		—
Quest Integrity	62		418		—
Corporate and shared support services	947		800		—
Subtotal	1,676		6,727		—

2017 Cost Savings Initiative
Severance and related costs
IHT	—		—		966
MS	—		—		1,622
Quest Integrity	—		—		428
Corporate and shared support services	—		—		864
Subtotal	—		—		3,880

Furmanite Belgium and Netherlands Exit
Severance and related costs (credits)
MS	—		—		(173		)
Disposal (gain)/impairment loss
MS	—		—		(1,056		)
Subtotal	—		—		(1,229		)
Grand total	$	1,676	$	6,727	$	2,651

OneTEAM Program. In the fourth quarter of 2017, we engaged outside consultants to assess all aspects of our business for improvement and cost saving opportunities. In the first quarter of 2018, we completed the design phase of the project, known as OneTEAM, for our domestic operations, and entered in the deployment phase starting in the second quarter of 2018. In the third quarter of 2019, we began the design phase of OneTEAM for our international operations. As part of the OneTEAM Program, we decided to eliminate certain employee positions. For the twelve months ended December 31, 2019 and 2018, we have incurred severance charges of $1.7 million and $6.7 million, respectively and the amount we have incurred cumulatively to date is $8.4 million. As the OneTEAM Program continues, we expect some additional employee positions may be identified and impacted, resulting in additional severance costs. In addition to the impacted employee positions, certain locations may be shut down or consolidated during this process. We are currently in the second year of this three-year program and expect the program-related expenses to continue through the end of 2020.

A rollforward of our accrued severance liability associated with this program is presented below (in thousands):



	Twelve Months Ended December 31, 2019
Balance, beginning of period	$	2,283
Charges	1,676
Payments	(2,988		)
Balance, end of period	$	971

For the twelve months ended December 31, 2019 and 2018, we also incurred professional fees of $12.3 million and $15.5 million, respectively, associated with OneTEAM.

2017 Cost Savings Initiative. On July 24, 2017, we announced our commitment to a cost savings initiative to take direct actions to reduce our overall cost structure due to a continuation of weak market conditions. This initiative was completed in the latter part of 2017. No costs or expenses were recognized in the consolidated statements of operations for this initiative during the twelve months ended December 31, 2019 and 2018. The resulting severance and related charges of this initiative, which were generally recorded in the third and fourth quarters of 2017, amounted to $3.9 million during the year ended December 31, 2017. This is also the amount we have incurred cumulatively to date. Most of these expenses were paid in cash in 2017.

Furmanite Belgium and Netherlands Exit. Due to continued economic softness and unfavorable costs structures, we committed to a plan to exit the acquired Furmanite operations in Belgium and the Netherlands in the fourth quarter of 2016 and communicated the plan to the affected employees. The closures are now complete. During the year ended December 31, 2017, we recorded a reduction to severance costs of $0.2 million and a disposal gain of $1.1 million. The disposal gain resulted from an asset sale of the Furmanite operations in Belgium, which was completed during the first quarter of 2017, whereby we conveyed the business operations, $0.3 million of cash and approximately $0.2 million of other assets to the purchaser in exchange for the assumption by the purchaser of certain liabilities, primarily severance-related liabilities of $1.6 million associated with the employees who transferred to the purchaser in connection with the transaction.

A rollforward of our accrued severance liability associated with the Belgium and Netherlands exit is presented below (in thousands):



	Twelve Months Ended December 31, 2017
Balance, beginning of period	$	4,846
Charges (credits), net	(173		)
Payments	(3,144		)
Disposal	(1,601		)
Foreign currency adjustments	72
Balance, end of period	$	—

With respect to these exit activities, to date we have incurred cumulatively $4.7 million of severance-related costs and an impairment loss on property, plant and equipment of $0.7 million, partially offset by a disposal gain of $1.1 million.