Note O — Restructuring Activities

2019,

our management team, along with members of the Board, formed a project committee focused on cost-saving initiatives and other restructuring efforts. This committee reviewed each of our business segments and other operational areas to identify both

one

-time and recurring cost-saving opportunities. In

2020,

our management team continues to review and adjust our cost structure and operating footprint, optimize our operations, and invest in improved technology.

During

2020,

in an effort to right-size our operating footprint, we terminated leases in Wilkes Barre and Grand Prairie and exited our last direct mail facility in Jacksonville. We will migrate our fulfillment business from the Grand Prairie operations into a new

300,000

square foot facility in Kansas City by the end of

2020.

The new Kansas City location will be our primary facility in the Midwest. We have successfully reduced the footprint of our Customer Care business by reducing our Austin office location by

50,000

square feet in addition to exiting and subleasing

one

of our Manila offices since the business is operating effectively in a work-from-home environment.

In the

three

months ended

September 30, 2020

and

2019

we recorded restructuring charges of

$1.4

million and

$3.1

million respectively.

The charges for the

three

months ended

September 30, 2020

included

$0.6

million of severance charges,

$0.6

million of facility related and other expenses, and

$0.2

million in

capital losses from the asset disposal associated with the Summit deal.

The charges for the

three

months ended

September 30, 2019

were primarily related to or comprised of

$1.1

million of severance expense,

$1.3

million of lease impairment and other charges, and

$0.7

million contract termination fee.

In the

nine

months ended

September 30, 2020

and

2019

, we recorded restructuring charges of

$8.0

million and

$10.9

million respectively.

The charges for the

nine

months ended

September 30, 2020

included

$3.0

million of lease impairment charges related to the exit from our direct mail facilities,

$2.0

million of severance charges,

$1.3

million in capital losses from the asset disposal associated with the Summit deal and

$2.0

million of facility related and other expenses.

The charges for the

nine

months ended

September 30, 2019

were primarily related to or comprised of the

$4.0

million write off of our customer databases and

$2.8

million contract termination fee,

$1.8

million of severance expense,

$1.0

million lease impairment charge, and

$0.6

million asset impairment charge as well as

$0.7

million of facility and other expenses.

The following table summarizes the restructuring charges which are recorded in “Restructuring Expense” in the Condensed Consolidated Statement of Comprehensive Income (Loss).

	Three Months Ended September 30,				Nine Months Ended September 30,
In thousands	2020		2019		2020			2019
Customer database build write off	$	—	$	—	$	—		$	4,036
Contract termination fee		—		667		—			2,767
Adjustment to Contract termination fee		—		—		(306	)		—
Severance		641		1,116		2,053			1,760
Facility, asset impairment and other expense
Lease impairment and termination expense		—		888		2,974			956
Fixed Asset disposal and impairment charges		154		26		1,294			589
Facility and other expenses		624		383		1,990			759
Total facility, asset impairment and other expense		778		1,297		6,258			2,304

Total	$	1,419	$	3,080	$	8,005		$	10,867

The following table summarizes the changes in liabilities related to restructuring activities:

In thousands	Three Months Ended September 30, 2020
	Contract Termination Fee			Severance			Facility, asset impairment and other expense			Total
Beginning Balance:	$	695		$	775		$	2		$	1,472
Additions		—			611			576			1,187
Payments and adjustments		(695	)		(608	)		(570	)		(1,873	)
Ending Balance:	$	—		$	778		$	8		$	786

In thousands	Nine Months Ended September 30, 2020
	Contract Termination Fee			Severance			Facility, asset impairment and other expense			Total
Beginning balance:	$	1,491		$	360		$	70		$	1,921
Additions		—			2,022			3,145			5,167
Payments and adjustments		(1,491	)		(1,604	)		(3,207	)		(6,302	)
Ending balance:	$	—		$	778		$	8		$	786

In thousands	Three Months Ended September 30, 2019
	Contract Termination Fee			Severance			Facility, asset impairment and other expense			Total
Beginning Balance:	$	2,100		$	231		$	76		$	2,407
Additions		667			1,116			452			2,235
Payments		(700	)		(739	)		(387	)		(1,826	)
Ending Balance:	$	2,067		$	608		$	141		$	2,816

	For the Nine Months Ended September 30, 2019
	Contract Termination Fee			Severance			Facility, asset impairment and other expense			Total
Beginning Balance:	$	—		$	—		$	—		$	—
Additions		2,767			1,760			528			5,055
Payments		(700	)		(1,152	)		(387	)		(2,239	)
Ending Balance:	$	2,067		$	608		$	141		$	2,816

We expect that in connection with our cost-saving and restructuring initiatives, we will incur total restructuring charges of approximately

$21.0

million through the end of

2020.

We recognized

$8.0

million of restructuring expense in the

nine

months ended

September 30, 2020

and recognized

$11.8

million of restructuring expense in the year ended

December 31, 2019.

We expect to incur

$1.2

million of restructuring charges through the end of

2020.